Published March 10, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Tionesta, Pennsylvania, assessed the Liquid Fuels Tax Fund for 2021-2023, with the responsibility of the municipality’s management to present Forms MS-965 as per outlined criteria. The auditor’s examination followed attestation standards, ensuring the forms adhered materially to the requirements set forth by the Pennsylvania Department of Transportation. No significant internal control deficiencies were identified, and the borough complied with relevant laws and regulations. The report’s purpose was to verify that the fund’s expenditures aligned with applicable laws, ensuring the proper use of allocated resources for local road maintenance. The examination did not cover internal control opinions or compliance in detail. This engagement concluded that Forms MS-965 With Adjustments met the stated criteria for the period under review.