Published March 3, 2025
About This Audit
The independent auditor’s report for the Borough of Sandy Lake, Mercer County, Pennsylvania, evaluated the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. This examination followed attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to ensure that the Form MS-965, with adjustments, presented all necessary information in accordance with the Pennsylvania Department of Transportation’s criteria. The auditors found no material weaknesses or significant issues during their evaluation, and the financial management was found to be compliant with the relevant regulations. This report aids in confirming the borough’s responsible management of funds for road maintenance and associated expenditures. Conclusively, the report validates the adherence to legal requirements and financial integrity of the Liquid Fuels Tax Fund for Sandy Lake during 2023.