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

The audit report examines the Borough of Middleport’s Liquid Fuels Tax Fund for January 1, 2020, to December 31, 2023. The audit, conducted per standards from relevant accounting and governmental bodies, found the borough’s Forms MS-965, with adjustments, correctly presented the required information per Pennsylvania Department of Transportation’s guidelines. The review included evaluating internal controls and compliance with laws, noting no major deficiencies or material weaknesses but identified a recurring issue of late receipt and deposit of allocations. The Liquid Fuels Tax Municipal Allocation Law provides municipalities like Middleport with liquid fuel tax funds for maintaining roads and bridges, with allocations based on local road mileage and population. Each municipality must comply with specific reporting and fund management requirements, such as annual filings and adhering to procedures for deposits and expenditures, to continue receiving funds. The report concludes that, despite some procedural issues, Middleport is largely compliant.