Borough of Ridgway – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor conducted an examination of the Borough of Ridgway’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2022, to December 31, 2023. The examination was in accordance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The objective was to assess if the forms were presented according to criteria set by the Department of Transportation and described in the report’s Background section. The audit found the forms compliant and noted no significant deficiencies in internal control or noncompliance with laws, although undetected weaknesses may exist. The report ensures proper use of the Liquid Fuels Tax Fund in accordance with laws and regulations, but it was not for evaluating internal control over reporting. The Borough’s courteous cooperation was acknowledged.