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

The Independent Auditor’s Report for the Borough of Wilmerding’s Liquid Fuels Tax Fund covers the period from January 1, 2022, to December 31, 2023. The audit reviewed Forms MS-965 With Adjustments to assess compliance with the Pennsylvania Department of Transportation’s criteria. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards to ensure accuracy and reliability. The audit found that the forms, detailing the allocation and use of the Liquid Fuels Tax Fund, were presented properly without material misstatements or significant deficiencies in internal control. Although they did not test compliance exhaustively, no instances of noncompliance were reported. The report reaffirms that the funds were used in accordance with state regulations and criteria described in the Department of Transportation’s Publication 9. This helps ensure transparency and proper use of funds in municipal road maintenance and repair projects.