Borough of Perryopolis – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The audit report, conducted for the Borough of Perryopolis, Fayette County, Pennsylvania, focuses on the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The independent auditors were engaged to examine Forms MS-965 With Adjustments, as required by the Pennsylvania Department of Transportation guidelines. However, due to the Borough’s management failing to provide necessary written confirmations, the scope of the audit was limited, preventing the auditors from expressing an opinion on the accuracy of these forms. The report highlights noncompliance issues, particularly related to advertising and bidding requirements, and late receipt of fund allocations. It underscores the importance of adhering to Government Auditing Standards in reporting any material deficiencies or instances of noncompliance affecting the Forms MS-965, which pertain to funds used for local infrastructure maintenance. The intended audience for this report includes the Pennsylvania Department of Transportation and Borough officials.