Published February 13, 2025
About This Audit
The Independent Auditor’s Report examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Liberty, Allegheny County, from January 1, 2022, to December 31, 2023. The auditors assessed whether the forms were presented according to the criteria set out by the Pennsylvania Department of Transportation’s Publication 9. The examination adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors expressed that the Forms MS-965 were adequately presented and did not find any material weaknesses or significant deficiencies in internal control. Furthermore, no compliance issues required reporting, as all necessary laws and regulations were followed. The audit’s purpose was to ensure the Borough adhered to legal guidelines in spending Liquid Fuels Tax Fund money. No opinion was given on compliance, as it was not the audit’s objective. The auditors appreciated the cooperation extended by the Borough throughout the examination process.