Published April 14, 2025
About This Audit
The Independent Auditor’s Report for the Borough of West Elizabeth’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2023, confirms the Forms MS-965 With Adjustments were examined for accuracy. The audit, based on standards from the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards, aimed to provide reasonable assurance that the forms are correctly presented according to the Pennsylvania Department of Transportation’s criteria. The auditor confirmed no material weaknesses in internal controls were identified and found no instances of noncompliance requiring reporting. However, a recurring issue noted was the late receipt of allocation. The audit ensures that fund usage complies with Act 655 of 1956 and related regulations. This report’s purpose is specific to the compliance and accuracy of the Liquid Fuels Tax Fund usage and is not applicable to other purposes.