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

The independent auditor’s report for the Borough of Penbrook’s Liquid Fuels Tax Fund, covering the period from January 1 to December 31, 2023, evaluated the financial statements presented in Form MS-965 With Adjustments. The auditors assessed the form in line with criteria set by the Pennsylvania Department of Transportation. The examination was performed under the American Institute of Certified Public Accountants and Government Auditing Standards to ensure the form was accurate and compliant with applicable regulations. The report found that the form met the criteria and no significant deficiencies or noncompliance issues were identified. The report aimed to confirm that the fund’s expenditures adhered to legal and regulatory requirements, rather than express opinions on internal controls. The report is specific to the oversight of the Liquid Fuels Tax Fund and unsuitable for other purposes, highlighting the importance of adhering to regulatory guidelines for accurate fund management.