Borough of Scalp Level – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Scalp Level, Cambria County, Pennsylvania, covers the examination of the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. Management is responsible for presenting the MS-965 Forms in accordance with specific criteria, and the auditor’s role was to express an opinion on these forms, conducted in line with established attestation standards. The audit revealed the Forms MS-965 were accurately presented based on the set criteria, with no material weaknesses or significant internal control deficiencies identified. While compliance with certain laws was tested, the audit was not expressly geared toward evaluating compliance, and no noncompliance was observed that needed reporting. This report is primarily for evaluating if funds were properly spent under the applicable laws and is not intended for other purposes. It encapsulates procedures and criteria for fund allocation and oversight requirements specific to Pennsylvania’s municipal framework.