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

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Apollo, Armstrong County, covering January 1, 2022, to December 31, 2023. The borough’s management provided these forms following criteria detailed in the report’s background. The auditors adhered to standards by the American Institute of Certified Public Accountants and Government Auditing Standards to ensure the forms’ accuracy. Their findings confirmed the forms accurately represented the financial information based on the Pennsylvania Department of Transportation’s requirements. However, the report notes that while no significant deficiencies in internal control were identified, limitations in the scope mean some issues may not have been detected. The audit also found no instances of noncompliance with applicable laws and regulations. The audit’s main goal was to verify the appropriate use of the Liquid Fuels Tax Fund as legislated, ensuring the fund’s expenditures align with legal guidelines for road maintenance and repair.