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

The independent auditor’s report for the Borough of Lorain, Cambria County, Pennsylvania, covered the Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2023. The examination was conducted in accordance with attestation standards and Government Auditing Standards, emphasizing the importance of presenting the Forms MS-965 With Adjustments accurately. The report concluded the forms were presented in material compliance with relevant criteria, which included criteria detailed in the Background section and the Department of Transportation’s Publication 9. Although no material weaknesses in internal control were found, an instance of a nonpermissible expenditure was noted. The report aimed to verify the appropriate use of Liquid Fuels Tax Fund money by the municipality. Additionally, the report stressed the requirement for municipalities to comply with legal and regulatory standards to receive state funding, including accurate annual reporting and adherence to financial policies and procedures as outlined by the Department of Transportation.