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

The Independent Auditor’s Report examines the City of Reading’s Forms MS-965, which report on the Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. The report follows the auditing standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It aims to ensure compliance with the Pennsylvania Department of Transportation’s criteria as detailed in Publication 9. The audit revealed that the city spent $508,803.43 over the approved budget for several road projects during the assessed period. Additionally, there was a late receipt of allocations. These issues were noted as “Findings,” with recommendations for future compliance. Despite these findings, the auditors expressed a generally favorable opinion on the accuracy and compliance of the Forms MS-965, given the stated exceptions. This report intends to ensure the correct and lawful application of the Liquid Fuels Tax Fund by the City of Reading.