Published March 10, 2025
About This Audit
The independent auditor’s report for the Borough of Bath’s Liquid Fuels Tax Fund for 2023 assesses the compliance of the Borough’s Form MS-965 With Adjustments with Pennsylvania Department of Transportation guidelines. The auditor conducted the examination following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring reasonable assurance against material misstatements. The audit found the form adequately presented in all material respects, complying with relevant criteria and without significant deficiencies or material weaknesses in internal control. Additionally, the audit tests did not disclose any noncompliance with laws or regulations. The report also outlines the procedural requirements for municipalities to receive liquid fuels tax allocations, emphasizing the importance of correct fund allocation and submission of required reports to maintain compliance and eligibility for state funds. If any issues arise, they must be resolved promptly to ensure continued allocations.