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

The independent auditor examined the Form MS-965 With Adjustments for the Borough of Carroll Valley’s Liquid Fuels Tax Fund for the year 2023. This form details the management and use of funds allocated from Pennsylvania’s Motor License Fund, intended for local road and bridge maintenance. The auditor’s role was to ensure that the reported information aligns with the Department of Transportation’s criteria and standards. The examination followed the standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The result indicates that the form presents information accurately and in all material respects, with no identified significant deficiencies or material weaknesses in internal controls, nor instances of noncompliance with relevant laws. The report’s purpose is to ascertain whether the fund’s expenditures comply with legal requirements and is not intended for general suitability. The process reinforced that fund management met necessary ethical standards and document requirements.