Borough of Petrolia – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Petrolia’s Liquid Fuels Tax Fund, covering January 1, 2021, to December 31, 2023, examines Forms MS-965 With Adjustments as required by the Pennsylvania Department of Transportation. The borough did not provide necessary written confirmations, limiting the examination’s scope, so no opinion on the forms’ compliance was expressed. Despite the engagement’s limited scope, no material weaknesses or significant deficiencies in internal control were identified. Tests showed no noncompliance with laws or regulations materially affecting the forms, though a “late receipt of allocation” was noted. The report, designed for specific parties like PennDOT and the Borough of Petrolia, calls for resolution of discrepancies for proper fund management. The Liquid Fuels Tax funds are essential for maintaining roads and require careful oversight as mandated by state legislation and PennDOT policies.