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

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Borough of Adamsburg, Westmoreland County, PA, details an examination of Form MS-965 With Adjustments for the period January 1, 2023, to December 31, 2023. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the form to be presented fairly according to Department of Transportation criteria. The audit did not identify any material weaknesses in internal control or compliance issues under Government Auditing Standards, though a late allocation receipt was noted. The audit ensures municipal liquid fuel funds are used per relevant laws and regulations. It checks significant deficiencies, providing evidence for an opinion on form accuracy, but does not express opinions on internal control. The report clarifies that the municipality must comply with annual reporting requirements and resolve discrepancies to continue allocations.