Borough of Finleyville – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Auditor General examined the Liquid Fuels Tax Fund of the Borough of Finleyville, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The audit focused on Forms MS-965 With Adjustments, assessing whether they were presented in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report aimed to determine the appropriateness and compliance of the borough’s use of liquid fuels funds, which are allocated annually based on road mileage and population. The audit found the forms to be in material compliance with the required criteria. No significant deficiencies or material weaknesses were identified in internal controls, nor were there instances of noncompliance observed. The Department of Transportation holds regulatory authority over these funds to ensure proper usage and administration. This report is intended solely to evaluate the borough’s compliance and fund utilization practices.