Borough of Broad Top City – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Borough of Broad Top City in Huntingdon County, Pennsylvania, underwent an independent audit concerning its Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2023. The report, addressed to the Pennsylvania Department of Transportation, evaluates compliance with established criteria and standards, including those set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to ensure that the Forms MS-965 With Adjustments reflect the financial data accurately and are in accordance with the provided criteria. No material weaknesses in internal control were identified, although a finding of late receipt of allocation was noted as a minor matter. The reported findings and recommendations include ensuring the municipal funds are spent as per state laws and regulations. Overall, the report confirms that the financial reports for the Liquid Fuels Tax Fund are fairly presented, with minor compliance issues noted and addressed.