Borough of Glenfield – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit examined the Liquid Fuels Tax Fund for the Borough of Glenfield, Allegheny County, covering January 1, 2023, to December 31, 2024. The audit aimed to verify adherence to state regulations for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money based on PennDOT’s Publication 9 and related laws. Procedures included reviewing Forms MS-965, communicating with officials, and assessing internal controls. The audit revealed misstatements in Forms MS-965, and adjustments were proposed and approved by management. Despite these findings, the Borough generally complied with the criteria, except for a recurring issue of late allocation receipt. This is an automated summary. Please rely on the contents included in the released audit report.