Published May 22, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 with adjustments for the Liquid Fuels Tax Fund of the Borough of Avalon, Allegheny County, Pennsylvania, for 2023. The report verifies that the form is presented according to the criteria outlined in the Department of Transportation’s Publication 9 and relevant laws. The auditors performed an examination adhering to professional standards, assessing risks and ensuring the report’s material accuracy, but they did not express opinions on internal controls or compliance. No material weaknesses or significant deficiencies in internal controls were identified, nor were there instances of noncompliance affecting the form. The report aims to ensure that the fund is used appropriately for maintenance and repair assignments as mandated by the Liquid Fuels Tax Municipal Allocation Law, Act 655 of 1956. Furthermore, the report’s purpose is strictly for compliance evaluation and not for any other use.