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

The independent auditor’s report examines the Borough of Brackenridge’s Liquid Fuels Tax Fund for 2023, assessing its compliance with the Pennsylvania Department of Transportation’s criteria. The attestation was conducted using standards from both the AICPA and the Government Auditing Standards, focusing on material accuracy. The audit found that Form MS-965, adjusted, meets all required criteria, with no significant deficiencies or material weaknesses in internal control detected. Compliance with specific laws and regulations was tested, revealing no matters needing disclosure. The report aims to assess fund usage per legal stipulations, but not to evaluate internal controls or comprehensive compliance. The Borough’s management appropriately adhered to the Liquid Fuels Tax Municipal Allocation Law, ensuring all reporting and financial activities aligned with state policies for road infrastructure funding. The auditor mentioned the importance of submitting required reports and resolving any fiscal discrepancies to maintain future funding.