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

The Independent Auditor’s Report examined the Liquid Fuels Tax Fund of the Borough of Morton, Delaware County, for the period from January 1, 2022, to December 31, 2023. The report evaluates the Forms MS-965 With Adjustments, based on attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination aims to ensure the forms are presented accurately according to the criteria described, with appropriate internal controls and compliance with laws and regulations. Despite limitations in the scope of internal control assessment, no material weaknesses were identified. The audit checks for compliance, reporting no significant noncompliance events aside from the late receipt of allocations. The report is solely for assessing the proper spending of Liquid Fuels Tax Fund money as per laws and regulations. The report appreciates the cooperation of Morton Borough authorities during the audit.