Borough of Berwick – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 for the Borough of Berwick, Columbia County, for January 1, 2022, to December 31, 2023. Conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the report confirms the forms’ accurate representation according to state criteria. The auditor noted no significant deficiencies in internal control or noncompliance with applicable laws that would impact the forms. The report’s primary purpose is to ensure the fund’s use meets legal standards, not to assess internal controls or compliance. The audit found the Liquid Fuels Tax Fund properly accounted for and recommends continued adherence to established policies and regulations to maintain this standard.