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

The Independent Auditor’s Report examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Indiana, Indiana County, covering the period between January 1, 2022, and December 31, 2023. The audit found that the borough spent $28,563.88 in 2022 and $29,057.31 in 2023 from this fund for traffic signal maintenance without the due process of advertising for bids. Despite this noncompliance, the forms were generally deemed to comply with the criteria set by the Pennsylvania Department of Transportation, and no material weaknesses in internal control were identified. The auditing standards followed require disclosure of significant deficiencies, fraud, or noncompliance. The Liquid Fuels Tax Municipal Allocation Law dictates the appropriate expenditure channels, and compliance with these ensures continued fund allocation. The report stipulates that adjustments in some funding procedures are imperative for future compliance. The report was issued by Auditor General Timothy L. DeFoor in March