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

The independent auditor’s report for the Borough of Shillington’s Liquid Fuels Tax Fund examines Forms MS-965 With Adjustments for the period January 1, 2021, to December 31, 2023. This examination assesses whether the Forms are prepared in compliance with criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit follows attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor expresses a positive opinion on the fair presentation of the adjusted forms, noting no significant deficiencies or noncompliances. The report’s focus is ensuring fund use complies with the law, not on evaluating internal controls or compliance. The purpose is to verify proper use of Liquid Fuels Tax Fund under relevant laws and regulations. It is appreciated that the Borough facilitated this examination process. This report, however, is specifically intended for assessing fund compliance and not for broader purposes.