Published February 11, 2025
About This Audit
The independent auditor conducted an examination of the Borough of Nescopeck’s Liquid Fuels Tax Fund, analyzing the period from January 1, 2023, to December 31, 2023. The audit reviewed the Form MS-965 and its adjustments, ensuring compliance with the Pennsylvania Department of Transportation’s requirements. The auditor confirmed that the financial record was presented properly and in accordance with the criteria set by the relevant authorities. The examination, adhering to the Government Auditing Standards, aimed to verify the accuracy of the financial statements rather than to assess internal controls or compliance comprehensively. The report found no significant deficiencies or material weaknesses in internal controls and disclosed no instances of noncompliance regarding rules and laws affecting the Form MS-965. The purpose of the audit was to ensure that funds from the Liquid Fuels Tax were allocated and used appropriately by the Borough of Nescopeck.