Published February 10, 2025
About This Audit
The independent auditor conducted an examination of the Borough of Vintondale’s Liquid Fuels Tax Fund Forms MS-965, with adjustments, for the period from January 1, 2021, to December 31, 2023. The auditor’s responsibility was to express an opinion on these forms based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards. An issue was identified where the 2023 allocation of $15,830.41 was received after the audit period. Despite this, the forms were found to be presented accurately with some deficiencies, notably related authorized check signers being related individuals. The purpose of this report focused on compliance with legal requirements, ensuring funds were used for maintenance and repair of roads for the borough in line with state laws, administered by the Department of Transportation. The report is intended only for the evaluation of fund use within this compliance framework.