City of Lower Burrell – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the City of Lower Burrell, Westmoreland County, examines Form MS-965 with adjustments for the Liquid Fuels Tax Fund for 2023. The report, addressed to Michael Carroll, Secretary of the Pennsylvania Department of Transportation, outlines the responsibility of municipal management to present the Form MS-965 in compliance with criteria from the Department of Transportation’s Publication 9. The auditors conducted the examination following attestation standards, ensuring the form’s accuracy. They observed no material weaknesses or compliance issues and concluded that funds were spent according to applicable laws and regulations. The report details the background of the Liquid Fuels Tax Municipal Allocation Law, which governs the allocation and usage of these funds for local highway maintenance. Compliance criteria for the municipalities include submitting annual reports and resolving any issues related to contractor responsibility or reimbursements. The report aims to ensure correct financial practices regarding the Liquid Fuels Tax Fund.