Published May 5, 2025
About This Audit
The Attestation Engagement report for the City of Latrobe examines the Form MS-965 with adjustments for the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2023. This independent audit, adhering to standards set by the AICPA and Government Auditing Standards, evaluated the form’s compliance with Pennsylvania Department of Transportation criteria. The audit, conducted by the Comptroller General of the United States, found no material weaknesses or noncompliance issues affecting the form’s presentation, providing sufficient assurance that the financial reporting is accurate. The audit checked the legality of fund expenditures and ensured adherence to the Liquid Fuels Tax Municipal Allocation Law, Act 655 of 1956. The report highlights no deficiencies in internal control and focuses on compliance with laws, as per the Liquid Fuels Tax Fund requirements. The report assures that the tax fund money is used according to the governing laws and regulations.