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

The Independent Auditor’s Report for the Borough of Everett, Bedford County, Pennsylvania, covers an attestation engagement of the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The report examines Form MS-965 With Adjustments, aiming to confirm it is presented according to the Pennsylvania Department of Transportation criteria. Conducted under standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the examination assessed the risk of material misstatement due to fraud or error. A key finding was inadequate internal control over the facsimile signature stamp and Liquid Fuels Tax Fund checks, identified as a material weakness. Though no noncompliance instances with laws or regulations were required to be reported, there was a noted issue with the late receipt of allocation. The report aims to verify the proper use of funds by the municipality within legal and regulatory frameworks.