Borough of Rosslyn Farms – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The audit examines Forms MS-965 With Adjustments for the Borough of Rosslyn Farms’ Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. These funds support local road maintenance, allocated based on road mileage and population, governed by the Liquid Fuels Tax Municipal Allocation Law and reported to the Pennsylvania Department of Transportation (PennDOT). The audit was conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards, revealing no significant deficiencies in internal control but emphasizing that material weaknesses could still exist. The report disclosed no noncompliance with laws or regulations impacting the Forms MS-965 and confirmed that the forms meet PennDOT criteria. However, opinions on internal control over reporting were not expressed. The audit aims to ensure compliance with spending regulations for Liquid Fuels Tax Fund allocations. The report is intended for specific use, not for other purposes.