Borough of New Alexandria – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor examined the Liquid Fuels Tax Fund Forms MS-965 for the Borough of New Alexandria, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit, adhering to the American Institute of Certified Public Accountants and Government Auditing Standards, assessed the accuracy and compliance of these forms. Significant findings included missing documentation for $53,850.20 in expenditures, over-expenditure of $2,109.36 on equipment, and delayed allocation receipts for 2022 and 2023. Additionally, a reimbursement of $3,374.15 was identified for retroactive expenditures. Despite these issues, the forms were generally presented correctly according to state criteria. The report highlights the necessity for sound internal control to prevent or detect material misstatements, with ongoing noncompliance such as late allocations and equipment overspending necessitating attention. The findings underline the importance of robust financial practices and compliance with regulations to ensure the integrity of fund management.