Published March 10, 2025
About This Audit
The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Orwigsburg, Schuylkill County, covering January 1, 2020, to December 31, 2023. Performed according to auditing standards, the audit aimed to determine if these forms were presented as required by Pennsylvania’s Department of Transportation. The review found no material deficiencies in internal control or noncompliance with applicable laws and regulations. However, the audit was not designed to fully assess internal control systems, which may still hold undiscovered weaknesses. The audit involves ensuring that municipal funds are spent according to relevant laws and regulations. To qualify for fund allocation, municipalities must submit annual reports, resolve contractor responsibility holds, and comply with other administrative requirements. The report provides assurance on fund adherence to specified criteria but does not assess internal controls or compliance comprehensively.