Published January 28, 2025
About This Audit
The independent auditor’s report examines the Forms MS-965 With Adjustments for the Borough of Greenville’s Liquid Fuels Tax Fund for January 1, 2022 to December 31, 2023. This examination was conducted under standards set by the AICPA and Government Auditing Standards, ensuring the forms conform to requirements set by the Department of Transportation’s Publication 9. The audit found that the Forms MS-965 With Adjustments adequately present the necessary financial information related to the Liquid Fuels Tax Fund, with no material weaknesses or significant deficiencies in internal control identified. The auditor notes the examination’s purpose is to assess compliance with spending regulations and is not meant to opine on internal controls. While tests revealed no significant noncompliance or other reportable issues, limitations in the audit could mean undetected weaknesses still exist. The audit follows guidelines set by the Liquid Fuels Tax Municipal Allocation Law.