Borough of Volant – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Liquid Fuels Tax Fund of the Borough of Volant for 2023, ensuring compliance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to express an opinion on Form MS-965, detailing the borough’s use of liquid fuels taxes allocated by Pennsylvania for road maintenance. The audit found the form accurately represented the financial activity for the period and met the necessary criteria set forth by the Department of Transportation’s Publication 9. No material weaknesses in internal control or significant noncompliance issues were identified. The report is intended solely for evaluating the borough’s compliance with relevant laws and is unsuitable for other purposes. The findings ensure the funds were managed according to legal and regulatory requirements. The audit concluded that Volant’s management appropriately accounted for the Liquid Fuels Tax Fund during the specified period.