Published March 18, 2025
About This Audit
The independent auditor’s report examines Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund of Borough of Leraysville, Bradford County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The report assesses compliance with Pennsylvania Department of Transportation’s criteria and auditing standards by evaluating financial reporting and fund usage. The examination was conducted following professional ethics and attestation standards, aiming for reasonable assurance in financial statement accuracy and compliance with state laws. No significant deficiencies or material noncompliance were found. The auditor also highlights the necessity for municipalities to comply with specific administrative requirements to maintain allocations. The purpose of the report is to ensure the proper expenditure of the Liquid Fuels Tax Fund in accordance with regulatory guidelines. It concludes the Borough of Leraysville’s fund management aligns with the relevant criteria in all material respects. The findings enhance accountability in municipal fund use.