Borough of Bessemer – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Bessemer’s Liquid Fuels Tax Fund (January 1, 2023 – December 31, 2023) was conducted according to AICPA and Government Auditing Standards to assess if Form MS-965 With Adjustments was fairly presented. The auditors opined that the form meets Pennsylvania Department of Transportation’s criteria. The audit evaluated the internal control system and compliance, identifying no material weaknesses. Auditors tested for compliance with relevant laws and found no reportable noncompliance issues. This attestation ensures compliance with the Liquid Fuels Tax Municipal Allocation Law, which allocates taxes based on local road mileage and population. The audit clarifies fund usage and aims to ensure money is used per regulations. It also provides various sections detailing fund expenditures, balances, and procedural compliance required for municipal reporting and use of funds under Act 655. This report confirms the fund’s appropriate administration and compliance.