Borough of North Belle Vernon – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor conducted an examination of the Borough of North Belle Vernon’s Liquid Fuels Tax Fund for the period of January 1, 2023, to December 31, 2023. The examination aimed to determine whether the Form MS-965 With Adjustments was presented in accordance with the criteria outlined by the Pennsylvania Department of Transportation. Conducted in alignment with Government Auditing Standards, the audit considered internal controls and compliance with relevant laws. The conclusion indicated that the Form MS-965 was presented accurately and in all material respects. No material weaknesses in internal control, nor instances of noncompliance affecting the financial statements, were identified. This report evaluates if the funds are utilized per the legal framework but does not express an opinion on broader compliance matters. Ultimately, the Borough’s financial practices for the Liquid Fuels Tax Fund during the specified period adhered to the defined standards and regulatory guidelines.