Borough of Plumville – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report reviewed the Liquid Fuels Tax Fund of the Borough of Plumville for the period of January 1 to December 31, 2023. The audit aimed to determine compliance with Pennsylvania’s Department of Transportation regulations as per the Liquid Fuels Tax Municipal Allocation Law. The examination was conducted following the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring independence and ethical compliance. The auditor found that the Form MS-965 With Adjustments was presented in accordance with the stipulated criteria. No material weaknesses or significant deficiencies in internal control were identified, and no instances of noncompliance with relevant laws and regulations were reported. The purpose of the report was to ascertain the lawful expenditure of the Liquid Fuels Tax Fund, as regulated by the Pennsylvania Department of Transportation’s Publication 9 and corresponding legislation.