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

The independent auditor conducted an examination of the Borough of New Stanton’s Liquid Fuels Tax Fund Form MS-965, covering the period from January 1 to December 31, 2023. The audit, guided by the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure that the Form was presented according to the Pennsylvania Department of Transportation’s criteria. The audit found that the form accurately represented the necessary information, with no material weaknesses in internal control identified. Although internal control issues could exist, they were not detected in this examination. The audit also included tests for compliance with applicable laws and regulations, and no noncompliance was found. The purpose of this report was to verify that the Liquid Fuels Tax Fund was spent legally and appropriately, as outlined in the Department of Transportation’s guidelines. The auditor appreciated the cooperation of the Borough’s officials during the examination.