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

The independent auditor’s report reviews the Liquid Fuels Tax Fund of the Borough of McDonald, Washington County, for January 1, 2022, to December 31, 2023. The borough’s management is responsible for correctly presenting Forms MS-965 With Adjustments, guided by specified criteria. The audit was conducted per standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found the Forms MS-965 With Adjustments to be materially accurate and in line with Pennsylvania Department of Transportation criteria. Although no material weaknesses in internal control were identified, an over-expended equipment purchase tally was noted. The purpose of the audit is to ensure compliance with legal and regulatory requirements regarding the Liquid Fuels Tax Fund usage. In conclusion, the Forms MS-965 With Adjustments reflect the proper use of funds for the stated period.