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

An independent auditor conducted an examination of Form MS-965 with adjustments for the Liquid Fuels Tax Fund of the City of Erie, covering January 1, 2023, to December 31, 2023. The audit adhered to standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The goal was to express an opinion on whether the form adhered to criteria outlined in the report and the Department of Transportation’s Publication 9. The audit found the form to be materially compliant. Internal control considerations did not reveal material weaknesses, though not all might have been identified. Compliance testing found no reportable noncompliance. However, a finding related to noncompliance with advertising and bidding requirements was noted. The purpose of the report is to verify if the spendings align with applicable laws and regulations. It is not for any other purpose and highlights that funds should be used for maintenance and repair of local infrastructure.