Borough of Charleroi – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Charleroi, Washington County, for January 1, 2022, to December 31, 2023. Management is tasked with presenting Forms MS-965 in line with the Department of Transportation’s criteria, while the auditor provides an opinion on these forms. Auditing followed established standards to ensure the forms are materially correct, considering risks like fraud or error. No material weaknesses in internal control were identified during this examination. Tests also found no noncompliance with legal or regulatory provisions affecting the fund’s reporting. The primary purpose is to confirm that the fund’s use aligns with relevant laws. The report is intended exclusively for evaluating fund compliance and isn’t suitable for other uses. The findings support that the financial representations of the Liquid Fuels Tax Fund are accurate for the specified period according to applicable standards.