Published February 12, 2025
About This Audit
The audit report examines the Liquid Fuels Tax Fund Forms MS-965 with adjustments for the Borough of Rainsburg, Pennsylvania, from January 1, 2022, to December 31, 2023. The audit was conducted following attestation standards required by the American Institute of Certified Public Accountants and Government Auditing Standards. It aimed to assure that the forms are presented in line with criteria outlined by the Pennsylvania Department of Transportation, despite the municipality receiving its 2023 Liquid Fuels allocation late, in February 2024. The report highlights that no material weaknesses in internal control were identified, though potential for unidentified issues remains. While procedures were performed to assess compliance with relevant laws and regulations, no opinion on compliance was issued. The overarching objective was to ensure that the borough’s Liquid Fuels Tax Fund expenditures comply with specified laws and regulations. The report concludes with gratitude for the municipality’s cooperation during the audit.