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

The independent audit of the Borough of Biglerville’s Liquid Fuels Tax Fund for 2023 was conducted in adherence to standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. The audit assessed whether the Form MS-965, which detailed expenditures of the Liquid Fuels Tax Fund, was presented accurately according to the Department of Transportation’s criteria. The audit found no material weaknesses or noncompliance with the laws and regulations affecting the Form MS-965. The Liquid Fuels Tax Fund, governed by Act 655 of 1956, allocates funds to municipalities based on road mileage and population for street and bridge maintenance. No significant deficiencies were found, though the auditors noted that unrecognized issues could still be present. Overall, the report confirms that the Borough of Biglerville managed funds in compliance with established guidelines.