Borough of Point Marion – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Borough of Point Marion’s Liquid Fuels Tax Fund for 2022-2023 was independently audited, evaluating Form MS-965 With Adjustments. The audit ensured compliance with Pennsylvania Department of Transportation’s criteria, based on American Institute of Certified Public Accountants and Government Auditing Standards. A significant issue noted was non-reimbursement of $35,893.82 to the municipality’s Liquid Fuels Tax Fund for unsupported expenditures and duplicate payments. Although $7,178.76 was reimbursed in 2024, the balance remains unresolved. No material weaknesses in internal control were found, although one noncompliance issue regarding late receipt of allocations was reported. The audit confirmed that, apart from highlighted issues, the fund’s representations met required standards. The report emphasized the importance of compliance with laws regarding fund usage and mentioned the municipality’s cooperation. To qualify for future allocations, municipalities must adhere to specific administrative requirements outlined by Publication 9.