Borough of Wattsburg – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Borough of Wattsburg’s Liquid Fuels Tax Fund covers the period from January 1 to December 31, 2023. The examination was based on attestation standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The focus was to ensure Form MS-965 was prepared according to the Pennsylvania Department of Transportation’s guidelines. While a deficiency was noted for unsupported expenditures of $2,693.72 during 2022, this was reimbursed in June 2024. The auditors found no significant compliance issues or material weaknesses in the internal control. The report highlights the municipality’s obligation to maintain accurate documentation and adhere to relevant legislation for fund usage. The Borough of Wattsburg received its Liquid Fuels Tax allocation based on road mileage and population, as required by Act 655 of 1956. This report aims to confirm adherence to regulations and is not suitable for other purposes.