Published February 11, 2025
About This Audit
The independent auditor’s report examined the Liquid Fuels Tax Fund Form MS-965 with adjustments for the Borough of West Mayfield, Beaver County, Pennsylvania, covering January 1 to December 31, 2023. This form, handled by the borough’s management, must comply with the Pennsylvania Department of Transportation’s regulations as outlined in Publication 9. The auditors conducted the examination in accordance with professional standards, assessing risks of misstatements due to fraud or error. The report identified no material weaknesses or noncompliance issues. The purpose of the examination was to ensure fund spending aligns with relevant laws and guidelines. The report also noted the responsibility of municipalities to manage their funds according to regulations, including submitting annual reports and resolving any holds or discrepancies. The overall opinion confirmed the accuracy and compliance of the fund presentation. This confirms that the Borough of West Mayfield managed its Liquid Fuels Tax Fund appropriately during this period.