Published February 10, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Glasgow, covering January 1 to December 31, 2023. The municipality’s management prepared this form per Pennsylvania Department of Transportation’s criteria, as outlined in their Publication 9. The audit adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to assure that the form meets all relevant criteria. The auditors found the form to be compliant without material misstatement, and noted no significant deficiencies or material weaknesses in internal controls. The report indicated that monies were spent following legal requirements; however, it was not designed to assess internal control or compliance comprehensively. Therefore, while the audit did not detect any compliance issues, no formal opinion on such matters is expressed. This conclusion ensures appropriate use of funds as per Pennsylvania’s regulations.