Borough of Mars – Butler 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 Mars, Butler County, Pennsylvania, covering January 1, 2023, to December 31, 2023. The audit was performed to ensure the Form MS-965, with adjustments, adheres to the criteria set by the Pennsylvania Department of Transportation and the Government Auditing Standards. The auditor found that the form was presented accurately, without material misstatements. No significant deficiencies or material weaknesses in internal controls were identified, nor were any instances of noncompliance with laws or regulations observed. The purpose of the report is to verify that fund allocations comply with legal and regulatory requirements, ensuring the appropriate use of liquid fuels tax money. The report is intended solely for evaluating compliance with these requirements and not for other purposes. Auditor Timothy L. DeFoor appreciates the cooperation extended during the examination process.