Borough of West Leechburg – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Borough of West Leechburg, Westmoreland County, Pennsylvania, reviewed the Liquid Fuels Tax Fund based on Forms MS-965 With Adjustments for the period from January 1, 2023, to December 31, 2024. The audit followed standards set by the AICPA and Government Auditing Standards, ensuring the Forms MS-965 align with established criteria. During the audit, no significant issues were found; however, a minor issue regarding over-expended equipment purchases was noted. The Liquid Fuels Tax Fund provides local municipalities with funds for road maintenance, requiring specific compliance to retain allocations from PennDOT. The audit aims to assist PennDOT in managing fund regulations effectively. This is an automated summary. Please rely on the contents included in the released audit report.