Published March 5, 2025
About This Audit
An independent auditor conducted an attestation engagement for the Township of Wheatfield’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The audit aimed to express an opinion on the Form MS-965 With Adjustments, used to report this fund’s financial information, in compliance with Pennsylvania Department of Transportation regulations. The auditor found that the report fairly presented the fund’s financial position in accordance with applicable criteria, and no material weaknesses or significant deficiencies in internal control were identified. Compliance tests revealed no instances of noncompliance with relevant laws and regulations. This report ensures funds were used appropriately for road and bridge maintenance as dictated by the Liquid Fuels Tax Municipal Allocation Law and related statutes. If discrepancies were found, municipalities risked delays in future allocations. The report was prepared solely for assessing compliance with fund usage regulations and is not intended for other purposes.