Borough of Dayton – Armstrong 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 of Dayton Borough, Armstrong County, Pennsylvania, for 2022-2023. The audit assesses the Forms MS-965 to ensure compliance with Pennsylvania’s Department of Transportation criteria. Conducted under the American Institute of CPAs and Government Auditing Standards, the audit aims to provide reasonable assurance about the forms’ accuracy. During the audit, no significant deficiencies or material weaknesses in internal controls were identified, and no noncompliance with laws or regulations was reported. The Liquid Fuels Tax Fund allocations, governed by Act 655 of 1956, are allocated to municipalities for road, street, and bridge maintenance. The fund allocation is determined based on local road mileage and population proportions. Compliance with various reporting requirements is essential for receiving allocations. The audit concludes that Dayton Borough’s financial practices align with regulatory standards, ensuring the appropriate use of Liquid Fuels Tax funds.