Published March 11, 2025
About This Audit
The Independent Auditor’s Report review of the Borough of Bonneauville’s Liquid Fuels Tax Fund for 2023 was performed following American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the financial statements, specifically Form MS-965 With Adjustments, fairly represent the fund’s status in all material respects according to Pennsylvania’s Department of Transportation’s regulations, as outlined in Publication 9. The examination found no material weaknesses or significant deficiencies in the internal control system nor instances of noncompliance with laws or regulations. The report focuses on whether the funds were used following the state’s allocation laws for road maintenance, barring any other use. These standards help ensure the funds are spent appropriately on roads and bridges according to the Department of Transportation’s guidelines. Overall, Bonneauville complies with the regulatory criteria for handling the Liquid Fuels Tax Fund.