Borough of Ephrata – Lancaster County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Borough of Ephrata’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2023, was conducted according to the attestation standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors examined Form MS-965 With Adjustments, which outlines the fund’s expenditures and was assessed to ensure compliance with criteria set by the Pennsylvania Department of Transportation. The examination revealed no material weaknesses in internal control, nor instances of noncompliance that would materially affect the form. The purpose of the report is to ensure that the Liquid Fuels Tax Fund is administered in accordance with relevant laws and the Department of Transportation’s Publication 9 guidelines. The auditors did not express opinions on internal controls or compliance but reported no issues requiring attention under the current standards. The report helps confirm the appropriate use of allocated funds by the municipality.