Borough of Union City – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Borough of Union City, Erie County, for 2023. The municipality is responsible for presenting this form in line with specific criteria, and the auditor’s role is to express an opinion based on the examination conducted under standards set by relevant accounting and auditing bodies. The examination involved assessing risks of misstatements whether due to fraud or error. The auditor found that the form was correctly presented and identified no significant deficiencies or material weaknesses in internal control. Additionally, no instances of noncompliance with applicable laws or regulations were discovered. The report’s main purpose is to verify the proper usage of the Liquid Fuels Tax Fund as per respective laws and is not intended for other uses. The audit aligns with governmental auditing standards, ensuring the fund’s administration follows the stipulated guidelines and criteria.