Borough of Chalfant – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines Forms MS-965 With Adjustments for the Borough of Chalfant’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2023. The borough’s management is responsible for presenting the forms according to specified criteria. The audit, conducted in line with attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, did not identify any material weaknesses in internal control that were significant enough to report. However, material weaknesses could exist that were not detected. No instances of noncompliance or matters needing reporting were found. The examination aimed to determine if fund usage aligns with legal and regulatory requirements, not to assess internal controls or compliance. The report confirms that the forms were reasonably presented according to Pennsylvania Department of Transportation criteria. The purpose of this report is strictly to evaluate municipality compliance.