City of Coatesville – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor examined the City of Coatesville’s Liquid Fuels Tax Fund Forms MS-965 for the period January 1, 2021, to December 31, 2023. The city’s management bears the responsibility for presenting these forms according to specified criteria. The auditor’s role was to evaluate compliance, ensuring forms are materially accurate and align with the Pennsylvania Department of Transportation’s guidelines. The audit revealed no material weaknesses in internal controls, although it noted a “Failure to Obtain Project Approval.” Tests for compliance with laws and regulations found no significant issues affecting the forms. The audit aimed to assess form presentation accuracy rather than internal control or compliance per se. The report’s purpose is solely to verify legal expenditure of the Liquid Fuels Tax Fund as per specified regulations. The findings were shared with City officials, who extended their full cooperation throughout the audit process.