Published January 27, 2025
About This Audit
The independent auditor examined the Borough of Pleasantville, Bedford County’s Liquid Fuels Tax Fund forms for January 1, 2021, to December 31, 2023, assessing compliance with the Pennsylvania Department of Transportation’s criteria. The examination followed standards by the AICPA and the Comptroller General of the United States. The auditor provided a qualified opinion, acknowledging a missing 2023 allocation of $5,669.13. Noted issues included improper deposit of liquid fuels money into the general fund and irregular council meetings. The auditor reported no material weaknesses in internal controls but emphasized that deficiencies might exist. Compliance tests indicated noncompliance with certain laws and regulations. This report aims to verify fund usage as per legal requirements, not for broader analysis.