Published February 18, 2025
About This Audit
The independent auditor’s report examines the Borough of Briar Creek’s Liquid Fuels Tax Fund for 2023, ensuring compliance with Pennsylvania Department of Transportation guidelines. Conducted under attestation standards, the audit aimed to confirm the accuracy of Form MS-965 With Adjustments and adherence to applicable laws. No significant deficiencies or material weaknesses in internal control were identified, and no noncompliance with laws or regulations was found. The report ensures the fund’s use aligns with legal requirements and highlights key compliance responsibilities such as submitting annual reports and meeting financial obligations. It also emphasizes the Department of Transportation’s regulatory authority over these funds. In essence, the audit found the fund’s presentation to adhere materially with regulatory criteria and raised no compliance issues requiring attention. This audit was executed to evaluate municipal spending of Liquid Fuels Tax funds according to predetermined laws and regulations.