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

An independent auditor’s report was conducted on the Liquid Fuels Tax Fund for the Borough of Whitaker, Allegheny County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The objective was to examine Forms MS-965 with adjustments, ensuring compliance with criteria from the Pennsylvania Department of Transportation. The audit was guided by standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report found that the Forms MS-965 With Adjustments accurately presented the required information. There were no identified material weaknesses or noncompliance issues that needed reporting. The audit focused on expenditures of the Liquid Fuels Tax Fund, which follows the allocation criteria based on population and road mileage, as well as ensuring compliance with legislative and regulatory requirements. The audit concluded that the fund is managed in accordance with relevant laws and standards for the specified period.