Published February 18, 2025
About This Audit
The independent auditor’s report reviews the Liquid Fuels Tax Fund of the Borough of Orbisonia, Pennsylvania, covering January 1, 2021, to December 31, 2023. The auditor conducted an examination of the Forms MS-965 with Adjustments, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report affirms that these forms, prepared by the borough’s management, accurately present the required information in all material respects. The auditor evaluated the internal controls but identified no material deficiencies or weaknesses. Additionally, tests for compliance with applicable laws and regulations found no noncompliance that impacts the forms significantly. The Pennsylvania Department of Transportation manages the fund according to specific guidelines; municipalities like Orbisonia must submit reports, resolve any holds or discrepancies, and adequately manage the state-allocated funds dedicated to maintaining local roads and bridges.