Published February 10, 2025
About This Audit
An independent auditor examined Forms MS-965 With Adjustments for the Borough of Orangeville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. The examination, following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure the forms were presented according to the Pennsylvania Department of Transportation’s criteria. The report identified an excess expenditure of $2,776.32 from the Liquid Fuels Tax Fund to the General Fund, which was reimbursed post-examination. No material weaknesses in internal control were found, and the forms met compliance requirements. The report’s purpose was to verify that the funds were used appropriately as per the relevant laws and regulations.