Borough of Tidioute – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

An independent auditor examined the Borough of Tidioute’s Liquid Fuels Tax Fund Forms MS-965 for the period from January 1, 2021, to December 31, 2023, assessing their adherence to criteria set forth by Pennsylvania’s Department of Transportation. The audit reported that the forms were presented fairly according to the required standards, with no significant deficiencies or material weaknesses identified in the municipality’s internal controls. The funds, allocated by the state based on a formula considering road mileage and population, are intended for street maintenance and repair. The audit did not aim to evaluate internal controls or compliance, yet found no instances of noncompliance that required reporting. The purpose of the audit was to ensure funds were utilized in line with legal and procedural guidelines, as outlined by the Department of Transportation’s Publication 9. The process involved close monitoring and clear communication between the auditors and the Borough’s officials.