Borough of Delta – York County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Delta’s Liquid Fuels Tax Fund, covering the period from January 1, 2022, to December 31, 2023, was conducted in compliance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors expressed an unqualified opinion, indicating that the Forms MS-965 With Adjustments present the required information in all material respects. The report confirmed that compliance tests revealed no instances of noncompliance and no material weaknesses in internal control. The audit was mandated to ensure that the Liquid Fuels Tax funds were appropriated according to Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law and pertinent regulations. The audit also involved checking if the funds were used for the intended maintenance and repair of streets, roads, and bridges. This assessment ensures the fund’s integrity in alignment with the Department of Transportation’s guidelines.