Municipality of Penn Hills – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Municipality of Penn Hills, Allegheny County, examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments covering the period from January 1, 2022, to December 31, 2023. The responsibility of municipal management was to present these forms per the standards outlined in the report’s Background section and Pennsylvania’s Department of Transportation Publication 9. The audit, aligned with standards by the American Institute of Certified Public Accountants and Government Auditing Standards, involved examining evidence to provide assurance the forms were correctly presented. The audit found no material misstatements or noncompliance but noted recurring late receipt of allocations. It did not extend to an opinion on internal control or compliance. This audit ensures the Liquid Fuels Tax Fund is used per regulatory expectations, emphasizing complete and accurate expenditure reporting.