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

The Independent Auditor’s Report examined the Borough of Ingram’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments, covering January 1, 2022, to December 31, 2023, in accordance with American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found that these forms accurately presented the required information per Pennsylvania Department of Transportation criteria. While assessing internal controls, no material weaknesses were identified; however, an issue of idle funds held in a noninterest-bearing account was noted. The report aims to ensure funds are utilized according to relevant laws and regulations. No compliance issues affecting material amounts were discovered, but this document is solely for verifying fund allocation compliance. The borough cooperated throughout the audit, and questions are directed to the Bureau of County Audits. The Department of Transportation manages these funds following the Municipal Allocation Law and oversees compliance with required reports for fund allocation.