Published May 7, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Atwood, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The audit, conducted in accordance with American Institute of Certified Public Accountants and Government Auditing Standards, expressed a qualified opinion, noting a $2,280 related-party transaction in 2023. The report highlights adjustments made by the Auditor General and addresses significant deficiencies or material weaknesses in internal controls, although none were identified during this engagement. It emphasizes compliance with legal and regulatory provisions related to these funds. The audit’s purpose is to ensure the fund’s expenditures align with relevant laws and the Department of Transportation’s guidelines. The report is strictly for evaluating fund use concerning these regulations and is not intended for other uses. It appreciates the Borough of Atwood’s cooperation and encourages inquiries to the Bureau of County Audits.