Published February 11, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Martinsburg’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. It evaluates the Form MS-965, which contains financial data and adjustments related to the fund, as prepared by the municipality’s management. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The objective was to ensure the form’s presentation aligns with specific criteria, and no material weaknesses in internal control were found. The report also reviewed compliance with laws, regulations, contracts, and grant agreements, finding no noncompliance issues to report. The fund ensures funds are used for street, road, and bridge maintenance, with allocations based on local road mileage and population. The audit aims to confirm compliance with laws governing the use of the Liquids Fuels Tax Fund.