Published February 11, 2025
About This Audit
The independent auditor examined the Borough of West Middlesex’s Liquid Fuels Tax Fund Form MS-965 for the period of January 1, 2023, to December 31, 2023. The audit was conducted according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit revealed a notable issue where the borough had spent $84,080.53 on excess paving without the required approval from the Department of Transportation, which had not been reimbursed by August 22, 2024. Despite this, the Form MS-965, except for the mentioned issue, was found to be in compliance with Pennsylvania Department of Transportation requirements. The audit identified no significant deficiencies or material weaknesses in internal controls. The objective of the report was to ensure the borough’s compliance with legal and regulatory requirements concerning the fund’s use, and it is limited to this purpose.