Borough of West View – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of the Borough of West View, Allegheny County, from January 1, 2022, to December 31, 2023. The municipality’s management is responsible for these forms, and the audit follows standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to provide an opinion on the accurate presentation of the forms according to the Department of Transportation’s Publication 9 criteria. The final opinion stated that the forms were materially correct and in compliance, although a late receipt of allocation was noted. No material weaknesses or significant deficiencies in internal control were identified. The purpose was to ensure funds were appropriately spent according to relevant laws and regulations, and the report is not suitable for other uses. The cooperation of the Borough of West View was appreciated during the process.