Borough of Edgeworth – Allegheny 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 Edgeworth, Pennsylvania, from January 1, 2023, to December 31, 2023. The audit was conducted according to American Institute of Certified Public Accountants and Government Auditing Standards. The Borough’s management is responsible for accurate presentation of Form MS-965, and the auditor’s role is to express an opinion based on their examination. The report confirmed the Form MS-965 accurately reflects the required information as per Pennsylvania Department of Transportation’s standards, with no identified material weaknesses or noncompliance. The Liquid Fuels Tax Fund supports municipal road maintenance and repair funded by an annual state allocation, determined by local road mileage and population proportions. The thorough audit assured proper adherence to regulations, though no opinion on internal control or compliance was expressed beyond the audit’s scope. The report ensures the Borough’s adherence to the relevant financial criteria.