Published February 10, 2025
About This Audit
The independent auditor’s report for the Borough of Middletown, Dauphin County, Pennsylvania, examined the Form MS-965 adjustments for the Liquid Fuels Tax Fund for 2023. The audit was conducted in line with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors expressed that the Form MS-965, with adjustments, fairly presents the required information for the Liquid Fuels Tax Fund according to Pennsylvania Department of Transportation’s guidelines. Auditors are obligated to report any significant internal control deficiencies or material weaknesses. During the audit, no such weaknesses were identified, nor were there any instances of noncompliance. The purpose of this audit was to ensure that the fund’s use aligns with applicable laws and regulations. The report is primarily for assessing the fund’s compliance and is not suited for other purposes.