Published February 18, 2025
About This Audit
The independent audit of the Borough of Dalton’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023, was conducted following the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit, examining the Form MS-965 With Adjustments, found that the form was presented in accordance with the Pennsylvania Department of Transportation’s criteria and Publication 9. No significant deficiencies or material weaknesses were identified in the internal control, though they could exist undetected. The audit tested compliance with relevant laws and regulations but did not aim to express an opinion on compliance. The Liquid Fuels Tax Fund allocations assist municipalities like Dalton in road maintenance, based on road mileage and population size, per the guidelines established by Act 655 and other statutes, ensuring funds are properly used for infrastructure maintenance.