City of Warren – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor examined the Liquid Fuels Tax Fund of the City of Warren, Pennsylvania, for the period from January 1, 2020, to December 31, 2023. Management is responsible for the Fund’s presentation as per the Department of Transportation’s Publication 9. The auditor’s task was to express an opinion on the Forms MS-965 With Adjustments. The examination followed attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the Forms MS-965, with adjustments, accurately presented necessary information per the state’s criteria. No material weaknesses in internal control were identified, and there were no compliance issues discovered. The report’s purpose is to ensure that the Liquid Fuels Tax Fund is used per legal guidelines. The Liquid Fuels Tax Municipal Allocation Law allocates funds annually to municipalities for road maintenance based on local road mileage and population.