Published March 10, 2026
About This Audit
The audit for the Borough of Liberty, Allegheny County, Pennsylvania, examined the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit was conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found a discrepancy: $9,467.12 of Liquid Fuels Tax Fund money was transferred to the General Fund due to a voided duplicate payment, requiring reimbursement to the Liquid Fuels Tax Fund. The audit also reported on duplicate invoice payments and a late receipt of allocation, which are significant findings according to Government Auditing Standards. Despite these issues, the Form MS-965 With Adjustments was deemed materially accurate for its criteria. This is an automated summary. Please rely on the contents included in the released audit report.