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

The independent auditor conducted an examination of the Borough of Slippery Rock’s Liquid Fuels Tax Fund Forms MS-965, covering January 1, 2021, through December 31, 2023. The objective was to determine if these forms were presented according to the Pennsylvania Department of Transportation’s criteria. The examination followed the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. A notable finding was that in 2022, the borough expended funds on piping and catch basins without competitive bidding, which could constitute noncompliance. Despite this, the auditors believe the forms are materially accurate and appropriate. No material internal control weaknesses were identified, but compliance with bidding requirements was highlighted. The report provides insight into whether funding was spent per relevant laws and PennDOT Publication 9, ensuring transparency and accountability in financial management of the Liquid Fuels Tax Fund.