Borough of Marion Center – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Marion Center, Indiana County, Pennsylvania, examined the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. This audit assessed compliance with Pennsylvania Department of Transportation guidelines, revealing several issues. Major findings included improper use of funds on a highway turnback project, delayed receipt of fund allocations, and retroactive expenditures transferred to the General Fund. Despite these issues, the Forms MS-965 With Adjustments were generally in accordance with required standards. The audit emphasized the importance of resolving deficiencies and noncompliance to ensure proper fund usage. This compliance is essential according to the Liquid Fuels Tax Municipal Allocation Law, which mandates funds for road and bridge maintenance. The report serves to verify correct fund usage but found several areas that need attention to improve compliance and financial management practices.