Borough of Stoystown – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report examines the Forms MS-965, with adjustments, for the Liquid Fuels Tax Fund of the Borough of Stoystown, Somerset County, covering January 1, 2021, to December 31, 2023. The report confirms that Forms MS-965, adjusted and submitted by the borough, comply with Pennsylvania Department of Transportation criteria, as outlined in relevant regulations and standards. Conducted in accordance with AICPA and Government Auditing Standards, the audit attests to the accuracy of fund presentation but does not express an opinion on internal controls or compliance. No material weaknesses or instances of noncompliance were identified. Municipalities must use liquid fuels tax allocation for designated road and bridge upkeep, reporting expenditure appropriately to ensure future funding allocation. The report highlights that cooperation and procedural adherence are necessary to maintain funding allocations, while noting no significant deficiencies were found in the borough’s reporting during this audit period.