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

The independent audit report for the Borough of Arendtsville’s Liquid Fuels Tax Fund, conducted for the period January 1, 2023, to December 31, 2023, was issued in March 2025. The examination, adhering to American Institute of Certified Public Accountants and Government Auditing Standards, aimed to assess the accuracy of Form MS-965. The report concluded that the form presents information according to the criteria set by the Pennsylvania Department of Transportation. The fund is used to manage state aid for local road and bridge projects, dictated by the Liquid Fuels Tax Municipal Allocation Law, based on road mileage and municipal population. Compliance with proper fund allocation, reporting, and ethical auditing standards is affirmed, ensuring the use of allocated resources aligns with legal and regulatory requirements. The audit findings are specifically intended for the Pennsylvania Department of Transportation to facilitate regulatory oversight. In summary, the examination found the Borough’s Liquid Fuels Tax Fund compliant and accurately reported.