Borough of Knoxville – Tioga County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

This report summarizes an independent auditor’s examination of the Borough of Knoxville’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2021, to December 31, 2023. The examination was performed following attestation standards set by the AICPA and Government Auditing Standards to ensure the forms are presented per the criteria by the Pennsylvania Department of Transportation (PennDOT). The audit opinion confirmed that the forms were accurately presented in accordance with the prescribed criteria. The audit identified no material weaknesses, significant deficiencies, or instances of noncompliance affecting the forms. The report provides insight into the fund allocations and their compliance with regulations, ensuring proper expenditure of tax funds in Knoxville for road and bridge maintenance. The audit serves to confirm that the borough’s fund usage aligns with legal provisions and DOT guidelines.