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PA Department of the Auditor General

Published May 21, 2025

About This Audit

The independent auditor examined Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of West Homestead, Allegheny County, for the period January 1, 2022, to December 31, 2023. Management is responsible for presenting these forms according to the criteria established by the Department of Transportation’s Publication 9. The examination, meeting the standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to assess whether the forms were properly presented. The auditor found the forms met Pennsylvania Department of Transportation’s requirements, with no significant deficiencies or material weaknesses in internal control identified. However, material weaknesses might exist that weren’t detected. Tests for compliance with laws, regulations, and agreements presented no noncompliance instances requiring reporting. The purpose of this report was to evaluate the appropriate use of Liquid Fuels Tax funds by the municipality. The report highlights these findings in ensuring the funds are managed correctly.

Pennsylvania Department
of the Auditor General