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

The independent auditor’s report for the Borough of Benton, Columbia County, covers an attestation engagement regarding the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2023. The audit examined Form MS-965 With Adjustments, which reflects the municipality’s compliance with specific financial criteria as outlined by the Pennsylvania Department of Transportation. The report identified one noncompliance issue: the municipality improperly used $3,000 of the fund for asphalt millings, a nonpermissible expenditure. Despite this, the report concluded that, except for the mentioned issue, the form presents an accurate depiction of the fund’s usage. The audit did not find material weaknesses in internal controls, though it acknowledged limitations in the audit’s scope. The report underscores the importance of compliance with statutory requirements to ensure the proper use of allocated funds.