Borough of Millersburg – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report analyzed the Borough of Millersburg’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2023. The examination adhered to American Institute of Certified Public Accountants attestation standards and Government Auditing Standards. The audit aimed to determine if Form MS-965 complies with Pennsylvania Department of Transportation requirements. The report revealed no major deficiencies or material weaknesses in internal control but noted that unidentified issues could exist. Compliance tests showed no legal, regulatory, or financial discrepancies that would impact Form MS-965. The audit ensured funds were spent according to legal provisions, with the purpose solely for this evaluation, not other uses. The audit found that the Borough managed the fund as per state regulations, fulfilling its legal and ethical obligations. Lastly, the audit recorded appreciation for the cooperation of Borough officials throughout the process.