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

The independent auditor’s report examines the Borough of Rome’s Liquid Fuels Tax Fund Forms MS-965, covering January 1, 2021, to December 31, 2023. The audit ensures compliance with the Pennsylvania Department of Transportation’s guidelines. Conducted according to standards set by the American Institute of CPAs and Government Auditing Standards, the examination reviews the forms’ accuracy, identifies potential misstatements, and assesses internal control deficiencies, including material weaknesses. The report finds no significant noncompliance or internal control issues. It aims to confirm the funds are correctly used for municipal road maintenance, as mandated by the Liquid Fuels Tax Municipal Allocation Law and related regulations. The examination does not provide opinions on compliance with specific laws or internal controls but ensures the funds’ lawful allocation. The report appreciates the Borough’s cooperation throughout the audit process.