Borough of North Braddock – Allegheny 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 Forms MS-965, with adjustments, for North Braddock, Allegheny County, from January 1, 2022, to December 31, 2023. The municipality’s management is responsible for the appropriate presentation of these forms according to criteria in the Department of Transportation’s Publication 9. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, obtaining sufficient evidence for a reasonable opinion. The audit identified no material weaknesses or noncompliance affecting the forms, although an issue of late receipt of allocations was noted. Purposeful in ensuring fund usage aligns with legal stipulations, the report does not extend to opinions on internal control or compliance outside this scope. The Liquid Fuels Tax Fund is designated for road and bridge maintenance, with fund administration overseen by the Department of Transportation’s regulatory framework.