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

An independent auditor’s report was conducted for the Borough of Houston in Washington County, Pennsylvania, regarding their Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2023. The audit assessed the Forms MS-965 With Adjustments, ensuring the municipality’s compliance with the Pennsylvania Department of Transportation’s Publication 9 and legislative criteria. The audit was performed under attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring reliable presentation of the forms. The report concludes that the Forms MS-965 With Adjustments appropriately present the required information for the Liquid Fuels Tax Fund. The examination identified no substantial internal control weaknesses or compliance issues, confirming compliance with applicable regulations. The audit also involved a review of fund expenditures, including guidelines on equipment purchases, fund balances, and allocations. The report’s purpose is specifically for compliance review and not for any other use.