Published February 10, 2025
About This Audit
The independent auditor’s report examines the Township of Leet, Allegheny County’s Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2023. The township management is responsible for preparing Forms MS-965 in accordance with specific criteria, and the auditor’s role is to express an opinion on these forms. The examination follows attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It involves assessing risks of material misstatement due to fraud or error. The report aims to determine if the funds are spent according to applicable laws and regulations. No significant deficiencies in internal control or cases of noncompliance were discovered. The allocation of Liquid Fuels Tax funds is based on local road mileage and population, and strict compliance with laws is required to receive these funds. The report concludes the forms are accurate and align with governmental requirements.