Borough of Windber – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

An independent auditor’s report reviewed the Liquid Fuels Tax Fund for the Borough of Windber, Somerset County, Pennsylvania, covering January 1, 2021, to December 31, 2023. The audit assessed compliance with the criteria set by the Pennsylvania Department of Transportation and relevant legal standards. The audit was conducted under attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The Forms MS-965 With Adjustments, reflecting the Liquid Fuels Tax Fund’s use, were found to be presented fairly. The review did not identify any significant deficiencies or material weaknesses in internal control, nor instances of noncompliance with laws and regulations that could materially affect the forms. The purpose of the report was to ensure the fund’s usage aligns with legal requirements, and while other purposes were not evaluated, no compliance issues were detected. The audit aligns with the guidelines from the Pennsylvania Department of Transportation’s Publication 9.