Borough of S.N.P.J. – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent audit was conducted on the Borough of S.N.P.J.’s Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The audit assessed the presentation of Forms MS-965 with adjustments to ensure compliance with Pennsylvania’s criteria and Department of Transportation’s guidelines. Although the funds were generally used appropriately, it was disclosed that the 2023 Liquid Fuels Tax allocation of $3,536.57 was improperly deposited into the General Fund, rather than the dedicated fund. Additionally, a complete record of the Borough Council’s meeting minutes was unavailable for examination. While the audit did not find any material weaknesses in internal control, it noted these compliance issues. The purpose was to confirm that borough’s allocation and spending adhered to applicable laws and regulations. This report serves solely to assess the proper administration of the Liquid Fuels Tax Fund, in line with Pennsylvania’s vehicle code and transportation guidelines.