Published February 10, 2025
About This Audit
The independent auditor conducted an examination of the Borough of Glen Rock’s Liquid Fuels Tax Fund Forms MS-965, covering the period from January 1, 2022, to December 31, 2023. This evaluation was performed in compliance with attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination aimed to express an opinion on the accurate presentation of the Forms MS-965, in alignment with Pennsylvania Department of Transportation’s criteria. The auditor concluded that the forms were presented appropriately without identifying any material weaknesses in internal control. However, the engagement was not intended to assess internal controls or compliance comprehensively, hence no opinion was provided on these matters. The report aims to ensure the appropriate use of the Liquid Fuels Tax Fund, compliant with legal and regulatory requirements, thereby affirming the responsible management of public resources.