Published April 1, 2025
About This Audit
The independent auditor’s report examined the Liquid Fuels Tax Fund Forms MS-965, with adjustments, for Ford City Borough, Armstrong County, from January 1, 2022, to December 31, 2023. Conducted under rigorous attestation standards, the examination aimed to ensure the accurate presentation of financial data according to the guidelines set by Pennsylvania’s Department of Transportation. The report noted a key finding of $34,415.84 being spent on paving without prior approval from the Department of Transportation. Despite this issue, the auditor believes that overall, the Forms MS-965 with Adjustments accurately reflect the required financial information for the specified period. The auditor also reviewed the municipality’s compliance with relevant laws and identified some compliance issues, such as the failure to obtain project approval and late receipt of allocations. Despite minor compliance issues, no material weaknesses in internal control were found, though unreported weaknesses may exist. The report concludes that the Liquid Fuels Tax Fund is primarily used for maintaining streets