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PA Department of the Auditor General

Published August 27, 2026

About This Audit

A compliance audit of the Liquid Fuels Tax Fund for the Borough of West View, Allegheny County, was conducted for the period from January 1, 2024 to December 31, 2024. The audit, pursuant to Pennsylvania law, assessed the borough’s adherence to criteria for receiving, expending, and reporting funds, as outlined by PennDOT’s Publication 9. Key procedures included reviewing the borough’s financial records, expenditures, and internal controls, totaling approximately $171,649.09 of the $185,945.45 expended. Findings indicated the borough complied substantially with the criteria, yet exceptions such as recurring late receipts of allocations were noted. The audit provided reasonable confidence in its conclusions. The municipality’s officials contributed to and received the audit report, which includes essential adjustments to financial documents and recommendations for resolving discrepancies to ensure the timely receipt of state allocations in the future. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General