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

The independent auditor examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Leetsdale in Allegheny County, covering January 1, 2022, to December 31, 2023. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor expressed a qualified opinion, noting that except for issues with documentation related to $21,000 spent without price quotations, the forms largely comply with the required criteria. There were no significant deficiencies or material weaknesses identified in internal controls, but lack of documentation was noted. The report aims to ensure compliance with laws and regulations governing the Liquid Fuels Tax Fund as per the Department of Transportation’s criteria. The findings also help determine whether funds are appropriately spent as required, though it is not meant to assess the internal controls per se.