Borough of Markleysburg – Fayette 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 Markleysburg, Fayette County, Pennsylvania, for the period January 1, 2023, to December 31, 2023, using Form MS-965 With Adjustments. The Borough’s management is responsible for the form’s accuracy, while the auditor’s role is to express an opinion on it. The audit follows standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found the form appropriately presents the required information for the period in question. The audit also reviewed internal controls, identifying no significant deficiencies, although this doesn’t exclude the possibility of unidentified issues. Compliance tests with laws and regulations revealed no noncompliance. The report’s purpose is to ensure that Liquid Fuels Tax funds are appropriately used according to legal regulations, and it confirms that Markleysburg properly managed its funds during the period.