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 in all material respects. The auditor did not identify any deficiencies in internal controls that are considered material weaknesses. However, there is a recurring issue with Turnback Allocation funds being deposited into the General Fund, which was noted. The engagement did not include providing an opinion on overall compliance but found no significant noncompliance. This report ensures the tax fund is used in accordance with state regulations, with findings reported to responsible officials. The purpose of the report is specific to legal fund administration compliance and is not appropriate for other uses.