Published February 13, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Elco, Washington County, presents the examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. The report states that the municipality’s management is responsible for the proper presentation of these forms according to specific criteria, while the auditors were tasked with expressing an opinion based on their examination conducted in compliance with attestation standards. The report provides a positive opinion, stating that the Forms MS-965 are appropriately presented according to the criteria set by the Pennsylvania Department of Transportation. The examination disclosed no significant deficiencies, material weaknesses, or noncompliance. The report’s purpose was to verify that the Liquid Fuels Tax Fund is utilized according to relevant laws and regulations. The auditors appreciate the cooperation from the Borough of Elco during the examination.