City of Farrell – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report examined the City of Farrell’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2023, to December 31, 2024. The audit aimed to verify whether the Forms were presented appropriately according to the criteria established by the Pennsylvania Department of Transportation’s Publication 9. The examination followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit revealed past issues, including nonpermissible expenditures and noncompliance with bidding requirements, but overall, the Forms were found to present the required information accurately, despite these deviations. This report facilitates the Pennsylvania Department of Transportation in fulfilling its regulatory duties concerning the Liquid Fuels Tax Fund and is geared specifically for the Department’s use. This is an automated summary. Please rely on the contents included in the released audit report.