Published February 10, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Rockwood’s Liquid Fuels Tax Fund for Somerset County, Pennsylvania, covers the period from January 1, 2021, to December 31, 2023. Conducted according to American Institute of Certified Public Accountants standards and Government Auditing Standards, the audit aimed to express an opinion on the Forms MS-965 with adjustments submitted by the borough. The borough management is responsible for presenting these forms in compliance with criteria outlined by the Pennsylvania Department of Transportation and related guidelines. The auditors found the forms accurately fulfilled these criteria and noted no significant deficiencies or material weaknesses in internal controls. Additionally, the audit did not identify any noncompliance with laws or regulations affecting the financial statements. The audit’s purpose was to ensure proper spending of Liquid Fuels Tax Fund money as per relevant laws and the Department of Transportation’s regulations.