Borough of Youngwood – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Youngwood, Westmoreland County, covering January 1, 2022, to December 31, 2023. These forms are required by the Pennsylvania Department of Transportation and must be presented according to specific criteria outlined by the department. The examination followed attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards by the Comptroller General of the United States. The auditor expressed an opinion that the Forms MS-965 With Adjustments are presented correctly according to the required standards. The audit did not identify significant deficiencies in internal control nor instances of noncompliance that are material weaknesses. The purpose of this report was to ensure compliance with relevant laws and regulations concerning the spending of the Liquid Fuels Tax Fund money. This report is intended solely for this specific purpose.