Published April 8, 2025
About This Audit
The independent auditor’s report on the Liquid Fuels Tax Fund for the Borough of Middleburg, Snyder County, Pennsylvania, for 2023 confirms the accuracy of the Form MS-965 with Adjustments, aligned with the Department of Transportation’s guidelines and related standards. The examination adhered to established attestation standards and aimed to ensure the form was free from material misstatements, assessing risks of errors or fraud. The report identifies no significant deficiencies or material weaknesses in internal control regarding these funds. While auditors tested compliance with relevant laws, regulations, contracts, and grants impacting Form MS-965, no noncompliance issues were found. The auditors did not express opinions on the Borough’s internal controls or compliance. Directed by Act 655, municipalities receive liquid fuels tax allocations for infrastructure maintenance, and these funds must be separately managed. The Department of Transportation’s oversight includes annual reporting requirements and strict compliance to maintain allocations.