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

The independent auditor’s report examined the Liquid Fuels Tax Fund Forms MS-965 with Adjustments for the Borough of Sharpsburg, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit, adhering to standards from both the American Institute of Certified Public Accountants and U.S. Government Auditing Standards, aimed to ensure that the forms complied with the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit found that the Forms MS-965 were presented accurately and revealed no significant deficiencies or noncompliance issues. The Liquid Fuels Tax Fund is allocated to municipalities for road maintenance and requires municipalities to comply with reporting and fund management criteria to receive funds. The report primarily acts as assurance for correct fund usage and is not suited for other purposes.