Borough of McConnellsburg – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of McConnellsburg, Fulton County, for January 1, 2020, to December 31, 2023, ensures compliance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit examined Forms MS-965 With Adjustments, confirming they adhere to criteria set by Pennsylvania’s Department of Transportation and reflect the proper use of funds within the review period. No significant deficiencies or material noncompliance issues were found, providing assurance in the fund’s reporting and expenditures. The report, focused solely on compliance with the identified criteria and regulations, noted “Late Receipt Of Allocation” as a finding. The audit confirmed the municipality’s correct adherence to requirements for fund allocations and demonstrated that the funds were managed according to laws and regulations. This report serves to validate the appropriate use of Liquid Fuels Tax Fund resources by the Borough of McConnellsburg.