Published March 10, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of East Rochester, Beaver County, from January 1, 2023, to December 31, 2023. The auditor, following attestation standards, found that the financial report was presented accurately according to the Department of Transportation’s criteria. The examination identified no significant deficiencies or material weaknesses in internal control and found no instances of noncompliance or other matters under Government Auditing Standards. The report’s purpose is to ensure conformance with legal and regulatory allocation requirements for the municipality’s Liquid Fuels Tax Fund, which supports local road maintenance. The Department of Transportation oversees fund administration, with allocations based on local road mileage and population proportional to the state. Overall, the report concludes that the examined documents accurately reflect the fund’s financial activities.