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PA Department of the Auditor General

Published April 28, 2025

About This Audit

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Verona, Allegheny County, Pennsylvania, for January 1, 2022, to December 31, 2023. The municipality’s management prepared Forms MS-965 in line with the criteria specified by the Pennsylvania Department of Transportation. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards, assessing risks of material misstatements due to fraud or error. The auditor confirmed the accuracy of Forms MS-965 with Adjustments according to these criteria. While the audit did not aim to express an opinion on internal control, no material weaknesses were identified. Compliance tests revealed no noncompliance impacting the forms. The purpose is to ensure proper use of Liquid Fuels Tax Fund money as per relevant laws and regulations. The report is specific to this purpose and is inappropriate for others.

Pennsylvania Department
of the Auditor General