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

The independent auditor examined the Borough of Shanksville’s Liquid Fuels Tax Fund forms MS-965 for the period January 1, 2021, to December 31, 2023. The audit, performed in accordance with American Institute of Certified Public Accountants and Government Auditing Standards, assessed the accuracy of these forms. The audit revealed a late receipt of the 2023 tax fund allocation, arriving on May 8, 2024, post-examination period. Despite this, the auditor gave a qualified opinion, stating that forms MS-965 with adjustments adequately represented the data per Pennsylvania Department of Transportation requirements. The audit checked for internal control deficiencies, fraud, and noncompliance, finding no material weaknesses. The review aimed to verify that the Liquid Fuels Tax Fund was utilized lawfully for road and bridge maintenance. The report’s findings are intended solely for assessing adherence to legal and regulatory guidelines.