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PA Department of the Auditor General

Published March 19, 2025

About This Audit

This text is an independent auditor’s report on the Liquid Fuels Tax Fund for the Borough of Edgewood, Allegheny County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2023. The auditor examined the Form MS-965 with adjustments, based on established criteria and standards, to opine whether it adequately represents the required information. The examination adhered to attestation standards from the AICPA and Government Auditing Standards, considering risks of material misstatements due to fraud or error. The audit confirmed that the Form MS-965 complies with Pennsylvania Department of Transportation requirements, and no material weaknesses in internal control or noncompliance with laws affecting the form were identified. The purpose of the report is to verify compliance with relevant laws and regulations regarding expenditure of liquid fuels taxes. While the examination did not aim to evaluate internal control systems comprehensively, no significant control deficiencies were noted.

Pennsylvania Department
of the Auditor General