Published February 10, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Royalton, Dauphin County, Pennsylvania, evaluated the Liquid Fuels Tax Fund Form MS-965 With Adjustments for the period January 1, 2023, to December 31, 2023. The management of the municipality is responsible for presenting this form according to specified criteria. The auditor examined compliance with these criteria, ensuring the Form was free of material misstatements, guided by AICPA standards and Government Auditing Standards. No significant deficiencies or material weaknesses in internal control were identified, and tests showed no instances of noncompliance with relevant laws or regulations. Adjustments were included based on assessments by the Department of the Auditor General. The auditor also highlighted the necessity for municipalities to fulfill certain conditions to qualify for Liquid Fuels Tax Fund allocations, as detailed in the Department of Transportation’s Publication 9. The report concluded that the Form is presented in accordance with the criteria, demonstrating proper fund use.