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

The document is an Independent Auditor’s Report on the Liquid Fuels Tax Fund of the Borough of Ligonier, Westmoreland County, Pennsylvania, for 2023. The audit examined the Form MS-965 With Adjustments, which details the fund’s revenue and expenditures, ensuring compliance with criteria set by Pennsylvania’s Department of Transportation. The audit found that the Form MS-965 was presented accurately and complied with regulations, with no material weaknesses or significant deficiencies in internal control. However, the audit did not express opinions on internal control or compliance beyond the Form MS-965 presentation. The report explains that municipalities receive allocations from the state’s Motor License Fund for road maintenance, distributed based on road mileage and population. The audit ensures these funds are managed per legislative and regulatory requirements. If further inquiries arise, contact information is provided for additional assistance. The audit concludes the Form MS-965 adequately represents the financial activities for the specified period.