Borough of Marklesburg – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Marklesburg for the period from January 1, 2021, to December 31, 2023. The report focuses on whether Forms MS-965, with adjustments, are presented according to criteria set in the Pennsylvania Department of Transportation’s Publication 9 and background section. The examination follows standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring a reasonable assurance framework for assessing fraud or error risks in the forms. This report indicates no material weaknesses in internal control or noncompliance that materially impacts the Forms MS-965 except for a noted late receipt of allocation. The report ensures the Liquid Fuels Tax Fund is spent in compliance with relevant laws and regulations while maintaining independence and ethical standards throughout the process. Lastly, no material weaknesses or significant deficiencies were identified, highlighting effective financial management practices by the Borough.