City of Greensburg – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the City of Greensburg’s Liquid Fuels Tax Fund, assessing financial practices from January 1, 2022, to December 31, 2023. The municipality, responsible for accurately presenting Forms MS-965, shows adherence to standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. Auditors confirmed the forms’ compliance with Pennsylvania Department of Transportation criteria, without material misstatement evidence. No significant deficiencies or material weaknesses were identified in internal controls, nor were noncompliance issues found. Liquid Fuels Tax funds, regulated by Act 655 and Publication 9, are allocated based on road mileage and population for local maintenance. The audit stresses adherence to regulations and proper fund utilization to ensure future allocations. This report aims to verify compliance with legal and regulatory standards, offering no opinions on internal control or additional compliance aspects beyond the scope of the audit.