Borough of Summerhill – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor examined the Forms MS-965 With Adjustments for the Borough of Summerhill’s Liquid Fuels Tax Fund, assessing compliance with Pennsylvania Department of Transportation criteria for the period from January 1, 2021, to December 31, 2023. This examination followed American Institute of Certified Public Accountants and Government Auditing standards, aiming to ensure forms were free from material misstatements due to fraud or error. The audit confirmed that the forms are accurately presented in all material respects. No significant deficiencies or material weaknesses in internal controls were found, nor material instances of noncompliance. The report notes a late receipt of allocations. The report’s purpose is solely to verify fund compliance with legal standards not to express opinions on internal controls or compliance. It concludes with a note of gratitude towards the Borough of Summerhill for their cooperation during the audit process.