Published January 27, 2025
About This Audit
The independent auditor examined the Borough of Port Vue’s Liquid Fuels Tax Fund Forms MS-965, covering January 1, 2022, to December 31, 2023, to assess compliance with the Pennsylvania Department of Transportation’s guidelines. The audit was conducted in accordance with attestation standards and Government Auditing Standards. The auditor expressed a positive opinion that the forms are accurately presented according to the required criteria. There were no significant deficiencies or material weaknesses found in internal control, nor any instances of noncompliance with laws or regulations. The audit’s purpose was to verify the lawful expenditure of Liquid Fuels Tax Fund money. This report is specific to determining the appropriateness of fund use in accordance with relevant laws and regulations, and it concludes that the Borough of Port Vue complied with the criteria set forth. Compliance with annual reports and regulations is crucial for receiving fund allocations.