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

The independent auditor’s report examines the Form MS-965 with adjustments for the Borough of Centralia’s Liquid Fuels Tax Fund for 2023. The examination, aligning with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aims to verify if the form is correctly presented per the Department of Transportation’s criteria. The audit found that the form met the necessary requirements without significant deficiencies in internal control over reporting. No noncompliance with laws or regulations affecting the form was identified, although the audit did not aim to evaluate internal controls comprehensively. The report ascertains the appropriate use of Liquid Fuels Tax funds according to the law, allowing their allocation based on road mileage and population. It ensures compliance and the correct financial conduct of the fund, reaffirming the accountability and transparency of the Borough of Centralia’s financial management relating to this specific tax fund.