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

The Independent Auditor’s Report examined the Liquid Fuels Tax Fund of the Borough of Creekside, Indiana County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023. Their task was to assess whether Form MS-965 With Adjustments is presented according to established criteria, providing an opinion based on obtained evidence. The audit followed standards from the AICPA and Government Auditing Standards. It concluded with a positive opinion on the form’s presentation, noting no material weaknesses in internal control or noncompliance issues requiring reporting. The purpose of the report was to ensure the fund’s expenditures comply with the relevant laws and regulations. Additionally, the audit noted that no significant deficiencies in internal control were identified, though such deficiencies could exist but remain undetected. The audit stated its objective was not to evaluate compliance comprehensively. The report serves specifically for compliance assessment with Pennsylvania’s legal requirements on the fund’s use.