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

The Independent Auditor’s Report details an examination of the Borough of Monroe’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2021, to December 31, 2023. Conducted in accordance with standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit aims to ensure the forms are prepared according to criteria in the report’s Background section and the Department of Transportation’s Publication 9. The examination involved assessing risks of material misstatements and ensuring evidence was sufficient for a reasonable opinion basis. The report identified no material weaknesses in internal control or compliance issues affecting the forms, though a late receipt of fund allocation was noted. The audit’s primary purpose is to evaluate the appropriate spending of Liquid Fuels Tax Fund money. The report concludes that the forms are presented accurately and suggests this examination does not encompass opinions on internal control or compliance beyond the immediate purpose.