Published October 17, 2025
About This Audit
An independent audit was conducted on the Liquid Fuels Tax Fund for the Borough of Rankin, Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit assessed the Forms MS-965 With Adjustments, ensuring they met the criteria set forth by the Pennsylvania Department of Transportation. The auditor expressed a qualified opinion, highlighting the late receipt of a 2024 allocation of $52,267.34, received after the audit period. Conducted under standards from the AICPA and Government Auditing Standards, the audit aimed to provide assurance on the fair presentation of financial data. The report underscores adherence to regulatory requirements and acknowledges a delay in fund allocation. It serves solely to assist the Pennsylvania Department of Transportation in its oversight role, not providing opinions on internal controls. Thus, it offers critical insights for ensuring compliance and effective governance. This is an automated summary. Please rely on the contents included in the released audit report.