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

This report examines the Liquid Fuels Tax Fund of the Borough of Bell Acres, Allegheny County, Pennsylvania, for 2023, presenting Form MS-965 with Adjustments. The management of the municipality is responsible for presenting the form in accordance with specified criteria, while the independent auditor’s role is to express an opinion based on examination standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The examination aims to confirm compliance with laws and regulations but does not opine on internal controls. The audit found no significant deficiencies or noncompliance issues. The report ensures the municipality’s spending aligns with allocated laws and regulations and includes detailed information about fund expenditures and adjustments according to Transportation Department criteria. This analysis helps confirm that expenditure reporting is both accurate and compliant with legislative requirements, safeguarding the integrity of funds designated for road maintenance and repair purposes.