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

The Independent Auditor’s Report for the Borough of Eastvale, Beaver County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. Conducted under attestation standards by the American Institute of Certified Public Accountants, the audit aims to ensure these forms are presented according to established criteria. The examination revealed that the borough mistakenly deposited Liquid Fuels Tax Fund allocations into its General Fund for 2022 and 2023. Despite this, the report concludes that the Forms MS-965, with adjustments, are presented correctly, except for this issue. The report highlights the importance of compliance with regulations detailed in the Department of Transportation’s Publication 9. The Borough of Eastvale is invited to address these findings, ensuring future compliance with established financial protocols.