AuditsAudit Type: Attestation Engagement

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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Dunmore, Lackawanna County, PA, for 2023. The report evaluates Form MS-965 with Adjustments under standards from the American Institute of Certified Public Accountants and Government Auditing Standards. During the prior period, the borough improperly used $70,360.50 without project approval and for […]

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

This independent auditor’s report reviews the Liquid Fuels Tax Fund management by the Borough of Carnegie, Allegheny County, for January 1 to December 31, 2023. The borough’s management was responsible for presenting financial data per Pennsylvania Department of Transportation criteria laid out in Publication 9. The auditor found the Form MS-965 With Adjustments presented accurately […]

Township of East Fairfield – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Township of East Fairfield’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2023, examines compliance with Pennsylvania’s Department of Transportation criteria. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that the Form […]

Borough of Leraysville – Bradford County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund of Borough of Leraysville, Bradford County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The report assesses compliance with Pennsylvania Department of Transportation’s criteria and auditing standards by evaluating financial reporting and fund usage. The examination was conducted following […]

Township of Upper Fairfield – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report evaluates the Form MS-965 With Adjustments for Upper Fairfield Township’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2023. The Township’s management presents this form according to criteria in the report’s Background section and the Department of Transportation’s Publication 9. The audit adheres to standards from the American […]

Township of Somerset – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

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

The auditor conducted an examination of Form MS-965 With Adjustments for the Borough of Saxton’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The management is responsible for the form’s presentation according to set criteria. The audit followed standards by the American Institute of Certified Public Accountants and the […]

Cumberland County – Liquid Fuels, Act 44, and Act 89 Tax Funds and County Fee for Local Use Fund for the Period January 1, 2021 to December 31, 2023

An independent auditor examined Cumberland County’s Liquid Fuels Tax Fund, Act 44 and Act 89 Tax Funds, and County Fee for Local Use Funds for the period of January 1, 2021, to December 31, 2023. The examination aimed to ensure these funds are reported according to Pennsylvania Department of Transportation’s criteria. Conducted according to standards […]

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

An independent auditor’s report examines the Liquid Fuels Tax Fund for the Borough of Valencia, Butler County, Pennsylvania, covering January 1, 2021 to December 31, 2023. The examination, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, evaluates the accuracy of Forms MS-965 With Adjustments. These documents were found to meet […]

Township of Monroe – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examined the Liquid Fuels Tax Fund for the Township of Monroe, Clarion County, Pennsylvania, from January 1, 2020, to December 31, 2023. The audit, adhering to American Institute of Certified Public Accountants and Government Auditing Standards, was to express an opinion on the accuracy of Forms MS-965 With Adjustments. The auditors […]