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

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Borough of Greensboro, Greene County, PA, examines financial records for the period January 1, 2022 to December 31, 2023. The report, following standards of the American Institute of Certified Public Accountants and Government Auditing Standards, found discrepancies involving $709 in 2022 and $60 in 2023 spent on nonpermissible ash materials, although specific amounts were indeterminable. The auditor declared the Forms MS-965 With Adjustments generally compliant with the Pennsylvania Department of Transportation’s criteria, except for the noted misexpenditure. No material weaknesses in internal control were detected, but noncompliance with specific laws related to the use of funds was reported. This report assists in verifying compliance with the Liquid Fuels Tax Municipal Allocation Law, ensuring proper fund use for municipal road and bridge maintenance. Furthermore, it highlights the need to address identified issues to prevent future noncompliance.