Borough of Hyde Park – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Liquid Fuels Tax Fund of the Borough of Hyde Park, Westmoreland County, for 2023. The examination followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor identified noncompliance due to a transfer of $10,261.55 from the Liquid Fuels Tax Fund to the General Fund for retroactive expenses. Additionally, a prior transfer of $11,758.90 lacked documentation but was later reimbursed. Despite these issues, the auditor gave a qualified opinion, stating that, aside from these findings, the Form MS-965 with Adjustments was presented correctly. The report also addressed the conditions under which municipalities are eligible for liquid fuels tax funds and highlighted compliance requirements with Act 655 of 1956 and Publication 9. The report’s purpose was to evaluate compliance with relevant laws and regulations, and the auditor acknowledged the cooperation of the Borough during the examination.