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

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Abbottstown for the year 2023. The management of the municipality is responsible for presenting Form MS-965 per specific criteria, with the auditor’s role to express an opinion based on examination. Conducted under attestation standards, the examination seeks to assure that the form adheres to the established criteria, considering potential material misstatements and internal control weaknesses. The auditors concluded that the form is materially accurate and reported that no compliance issues were found under Government Auditing Standards. The audit’s purpose was to ensure the Liquid Fuels Tax Fund’s allocation was spent according to relevant legal and regulatory provisions. Findings indicated no significant deficiencies in internal controls or compliance issues, supporting the fund’s compliance with Pennsylvania Department of Transportation guidelines. The audit is primarily for reviewing municipal fund compliance, not internal control evaluation.