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

This report details the independent auditor’s examination of the Liquid Fuels Tax Fund for the Borough of McKees Rocks, Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit, in compliance with American Institute of Certified Public Accountants standards and Government Auditing Standards, aimed to verify the accuracy of Forms MS-965 With Adjustments. The auditor concluded that these forms were materially compliant with the Pennsylvania Department of Transportation’s requirements. The examination considered internal controls but was not focused on expressing opinions on internal control or compliance, hence no such opinions were issued. No significant deficiencies or noncompliance issues were identified. Funds from the Liquid Fuels Tax are allocated for local road maintenance, with criteria ensuring proper fund management as per legislative requirements, verified through various annual submissions and compliance checks. The report found that the funds were utilized per the relevant laws and regulations.