Published January 28, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Plum, Allegheny County, from January 1, 2022, to December 31, 2023. The audit was conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors expressed a clean opinion, finding that the Forms MS-965 With Adjustments were presented correctly according to the Pennsylvania Department of Transportation’s criteria. No significant deficiencies or material weaknesses in internal control were identified, nor any instances of noncompliance that needed reporting. Managed by the Department of Transportation, these funds, allocated based on road mileage and population, are used for road maintenance and repair. The report also highlights the requirements for municipalities to receive these funds, such as submitting annual reports and resolving Contractor Responsibility Program issues. This examination ensures proper use of the Liquid Fuels Tax Fund under legal guidelines.