City of Duquesne – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the City of Duquesne, Allegheny County, Pennsylvania, details the examination of the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The report highlights the accountability of the city’s management in presenting the form as per the specified criteria and standards. The audit found recurring issues of funds being mistakenly deposited into the General Fund, which needed corrective action. Despite these issues, the city reimbursed $640,575.65 to the Liquid Fuels Tax Fund as recommended in a prior examination. The audit was conducted following government audit standards and assessed internal controls and compliance. The report concluded with a qualified opinion stating the Form MS-965, with adjustments, presents the required information satisfactorily, except for the noted discrepancies. The report serves to ensure compliance with regulations regarding the allocation and expenditure of the Liquid Fuels Tax Fund.