In March 2025, Mackin Engineering recorded journal entry JE3767 for $2,373,675.44 — roughly 90% of the $2,637,417.66 in income from the forgiveness of two PPP loans — under the title "Create Accrued Expense for PPP Funds that will be Paid Back to PennDOT." Five days earlier, financial consultant Mark Vernallis had proposed deferring recognition of the forgiveness "to avoid big swings in profitability." Controller Susan Patterson first relayed the position of outside…

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