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

The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 with adjustments for South Connellsville, Pennsylvania, from January 1, 2022, to December 31, 2023. While the report generally finds the forms comply with the Pennsylvania Department of Transportation’s criteria, there is a noted exception regarding non-availability of documentation for $13,710 spent on pipe replacement and road paving in 2022. The audit was conducted in alignment with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, and it includes evaluations of internal controls and compliance, without expressing opinions on these factors. The purpose is to ensure funds are spent according to regulations, with appreciation for the cooperation from South Connellsville. The report warns about the potential existence of unrecognized material weaknesses in internal control.