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

The Independent Auditor’s Report examines the Borough of Churchill’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for 2022-2023. The municipality is responsible for presenting these forms per criteria outlined by the Pennsylvania Department of Transportation. The audit complies with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit identified a material weakness due to lack of documentation for a transfer of $98,814.22 to the Capital Reserve Fund on March 28, 2023. This deficiency affects the assessment of risks and material misstatements, though no noncompliance was found. The audit does not express opinions on internal controls or compliance but focused on whether Forms MS-965 are presented per criteria. This report aims to evaluate the Liquid Fuels Tax Fund’s compliance with legal and regulatory spending requirements, ensuring proper financial management at the municipal level.