Published February 10, 2025
About This Audit
The independent auditor’s report by Timothy L. DeFoor examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Freedom, Beaver County, PA, from January 1 to December 31, 2023. The audit assessed the borough’s compliance with Pennsylvania Department of Transportation standards for the allocation and management of liquid fuels tax funds, which must be spent on road and bridge maintenance and repair. The examination, in accordance with Government Auditing Standards, found no material weaknesses or significant deficiencies in internal control or compliance issues that could affect the financial statement materially. No instances of noncompliance with relevant laws and regulations were found. The report’s purpose was solely to assess compliance with these financial management laws and standards, not to express opinions on internal control or compliance, and the auditor emphasized the independence and ethical faculties during the engagement.