Published January 28, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Edinboro, Erie County, for January 1, 2023, to December 31, 2023. The audit assessed whether the Form MS-965, with adjustments, adhered to criteria set by the Pennsylvania Department of Transportation. Conducted according to AICPA and Government Auditing Standards, the examination aimed to provide reasonable assurance of accurate presentation, assessing risks of material misstatements due to fraud or error. The report found the Form MS-965 was presented appropriately, with no significant internal control weaknesses discovered, but did not provide an opinion on compliance with laws or regulations. The audit also determined that Liquid Fuels Tax Fund expenditures were compliant with relevant laws and regulations. The report’s sole purpose is to ensure municipal funds are used correctly, not serving any other function.