Borough of Deemston – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The audit of the Borough of Deemston’s Liquid Fuels Tax Fund covering January 1, 2022, to December 31, 2023, outlines an audit conducted to assess compliance with the Pennsylvania Department of Transportation’s requirements. Unfortunately, due to the absence of required written representations from the Borough’s management, the auditors faced limitations impacting their examination, preventing them from expressing a formal opinion on the financial statements. The audit identified issues such as late receipt and misallocation of funds, as well as unauthorized expenditures indicating potential fund misappropriation. The Department of Transportation mandates the municipal compliance with reports and financial practices; however, discrepancies can affect the borough’s ability to receive future allocations. The report highlights the importance of adhering to the Department of Transportation’s guidelines to maintain fund integrity and access state resources critical for infrastructure maintenance. This is an automated summary. Please rely on the contents included in the released audit report.