Published March 10, 2025
About This Audit
The independent auditor examined the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments for the Borough of Sheakleyville, covering January 1, 2022, to December 31, 2023. An audit was performed as per standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The conclusions indicate that Forms MS-965 are presented accurately under the Pennsylvania Department of Transportation’s guidelines. During the audit, no significant control deficiencies or instances of noncompliance impacting the Forms were found. The report also outlines the responsibilities of Sheakleyville in adhering to laws regarding the allocation and use of the funds, as directed by Act 655 and relevant Department of Transportation’s policies. The audit confirms that Sheakleyville managed its Liquid Fuels Tax funds correctly, as per the applicable criteria and legal requirements.