Published February 10, 2025
About This Audit
The independent auditor’s report for the Borough of Fallston’s Liquid Fuels Tax Fund for 2023 confirms compliance with Pennsylvania Department of Transportation requirements. Conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, the examination did not reveal any significant deficiencies or material weaknesses in internal control, nor did it identify noncompliance. The report emphasizes the allocation and appropriate use of Liquid Fuels Tax funds, which municipalities receive based on local road mileage and population, for road maintenance and repairs. The audit’s scope was limited to evaluating the presentation and compliance of the Form MS-965 With Adjustments. Ultimately, the report concludes that the funds were managed appropriately according to legal and regulatory criteria.