Published March 11, 2025
About This Audit
The independent auditor’s report for the Borough of Georgetown, Beaver County, Pennsylvania, regarding the Liquid Fuels Tax Fund for 2023, details an attestation engagement to examine Form MS-965 with Adjustments. The municipality’s management failed to provide necessary written representations, restricting the scope of the auditor’s examination and preventing the expression of an opinion on the conformity of the form with Pennsylvania Department of Transportation standards. The report also highlights deficiencies in internal control and one instance of noncompliance: the late receipt and misallocation of funds. Despite testing certain compliance aspects with laws and agreements, the auditor did not aim to opine on compliance or internal controls. The report concludes with a courtesy note and provides contact information for further inquiries, serving solely for PennDOT and the Borough of Georgetown.