Published January 28, 2025
About This Audit
An independent auditor examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Claysville, Pennsylvania, for the year 2023. This form is a requirement of the Pennsylvania Department of Transportation to ensure funds are used correctly for road maintenance and repair. Conducted according to established standards, the audit found that the form adequately presents the required information, with no material misstatements or significant deficiencies in internal control identified. Tests of compliance with laws and regulations revealed no issues affecting the report. The purpose of this examination is to confirm adherence to legal requirements, rather than to assess internal control systems or compliance in detail. The auditor expresses no opinion on internal control or compliance beyond the scope of this engagement, but the examination supports that the funds are managed appropriately in compliance with the applicable laws and regulations.