Borough of Schellsburg – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor examined the Liquid Fuels Tax Fund of the Borough of Schellsburg, Bedford County, Pennsylvania, for the year 2023, as detailed in the Form MS-965 With Adjustments. The Borough’s management is responsible for accurate presentation based on set criteria. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors found the Form MS-965 to be materially accurate, meeting the Pennsylvania Department of Transportation’s criteria. They reported no significant deficiencies, material weaknesses, or notable instances of noncompliance in internal controls concerning the fund. The purpose of the audit was to ensure compliance with legal standards for fund usage according to the municipality’s responsibilities under the Liquid Fuels Tax Municipal Allocation Law and relevant regulations. The auditor, Timothy L. DeFoor, concluded no material misstatements were identified, emphasizing the accurate use of the Liquid Fuels Tax Fund within legal frameworks.