Borough of South New Castle – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2022

The independent auditor examined the Forms MS-965 With Adjustments for the Borough of South New Castle’s Liquid Fuels Tax Fund from January 1, 2019, to December 31, 2022. This examination, adhering to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to evaluate the proper presentation of financial information as required by the Pennsylvania Department of Transportation. The audit revealed that the borough did not receive its 2021 and 2022 allocations in a timely manner, affecting the Forms MS-965. However, except for this issue, the forms were found to meet the required criteria. The report underscored the importance of resolving deficiencies in internal control and compliance to prevent misstatements. The report’s primary purpose was to ensure the funds were utilized according to legal and regulatory standards, as outlined by the Department of Transportation’s Publication 9, and it is not intended for any other use.