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

The independent auditor’s report examines the Borough of Carmichaels’ Liquid Fuels Tax Fund financial records, specifically Form MS-965 with Adjustments, for the year 2023. Conducted in line with American Institute of Certified Public Accountants and Government Auditing Standards, the audit aims to ensure the form adheres to Pennsylvania Department of Transportation’s criteria. The report expresses a clean opinion, stating that the fund is presented fairly. It emphasizes the need for municipalities to adhere to laws and procedures to receive state funds for road maintenance. No significant issues in internal controls or compliance were identified, but the report underscores the limited scope of its review. The audit’s purpose is solely to validate fund usage compliance, not to assess internal controls comprehensively. The report affirms that the Borough’s handling of the fund aligns materially with the outlined criteria, supporting the state’s transportation objectives.