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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Emsworth, Allegheny County, for the fiscal year 2023. The examination adhered to standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. The audit’s purpose was to ensure that the Form MS-965 complies with Pennsylvania’s Department of Transportation criteria. The findings show the Form MS-965 is accurately presented concerning liquid fuels tax fund allocations for road and bridge maintenance. The report found no material weaknesses in internal control, nor instances of noncompliance that affect the financial reporting of the fund. The Borough complied with legal and grant provisions, ensuring the correct expenditure of funds per regulatory requirements. The audit confirms the borough’s compliance with the applicable regulations outlined in the Department of Transportation’s guidelines.