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

The independent auditor’s report for the Borough of Wall, Allegheny County, Pennsylvania, examined the Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. The auditors reviewed these forms in accordance with attestation standards and Government Auditing Standards, focusing on compliance with the Pennsylvania Department of Transportation’s criteria and regulations. The report states that the Forms MS-965 With Adjustments are presented correctly in all material respects based on the criteria. While no material weaknesses in internal control were identified, an instance of noncompliance was noted regarding the late receipt of allocations deposited into the Act 77 Fund. The purpose of this report is to assess whether the Liquid Fuels Tax Fund money is spent in accordance with the relevant laws and regulations, but it does not express any opinion on internal control over reporting or compliance as a whole.