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

The report is an independent auditor’s examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Unionville, Centre County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The Borough’s management is accountable for the presentation of these forms, according to specified criteria. The audit adhered to standards by the American Institute of Certified Public Accountants and the Government Auditing Standards. The auditor found that the forms comply with the required criteria and noted two issues: funds held idle in a noninterest-bearing account and late allocations. Although no material weaknesses in internal control or noncompliance with relevant laws and regulations were identified, the report details the auditor’s findings, emphasizing spending compliance of the Liquid Fuels Tax Fund according to applicable laws. This report is solely for determining fund compliance, not for other purposes.