Published February 12, 2025
About This Audit
In an independent auditor’s report for the Borough of Swissvale’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023, the auditor examined Forms MS-965 With Adjustments, which are prepared by the municipality’s management in compliance with Pennsylvania Department of Transportation’s regulations. The audit ensured that these forms align with specific criteria and standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found the forms accurate in all material respects and did not identify any material weaknesses or noncompliance issues. The report emphasizes the importance of meeting strict criteria for fund management and reporting, including the submission of various reports and resolution of any financial discrepancies to ensure transparency and accountability in the utilization of the Liquid Fuels Tax Fund. The primary purpose of this audit is to verify lawful and appropriate use of the municipality’s Liquid Fuels Tax Fund resources.