Published January 28, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Everson, Fayette County, for January 1, 2022 to December 31, 2023. The auditors evaluate whether these forms comply with the Pennsylvania Department of Transportation’s regulations following the American Institute of Certified Public Accountants standards. The audit reports on internal controls and compliance, identifying no material weaknesses or significant deficiencies, and notes adherence to applicable laws and regulations. The report states that all Forms MS-965 With Adjustments accurately represent their financial activities, following the requirements outlined in the Department’s guidelines. The Liquid Fuels Tax Fund, allocated based on municipalities’ population and road mileage, is aimed at maintaining streets, roads, and bridges. The Department of Transportation oversees these funds, but any discrepancies in policies deferring from the legislation shall defer to the legislation. This report serves to ensure the proper use of earmarked funds.