Published May 12, 2025
About This Audit
An independent audit was performed on the Liquid Fuels Tax Fund of the Borough of Laurel Mountain, Westmoreland County for 2023, focusing on compliance with Pennsylvania’s Department of Transportation’s Publication 9 and ensuring funds were used appropriately. This included reviewing Form MS-965 with Adjustments, which reports expenditures and fund balances. The municipality’s management was responsible for accurate reporting, while the audit aimed to express an opinion based on evidence gathered per auditing standards. The audit found the form was materially accurate, and no internal control deficiencies were identified, though the audit wasn’t designed to detect all such issues. Despite testing for compliance with laws and regulations, the audit did not express opinions on compliance, but no noncompliance was found. Overall, the report confirmed the municipality’s proper use of Liquid Fuels Tax Funds during the specified period.