Borough of Smicksburg – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Borough of Smicksburg in Indiana County, Pennsylvania, was subject to an independent attestation engagement regarding the Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2023. The auditor was engaged to examine Forms MS-965 with Adjustments, following criteria from the Pennsylvania Department of Transportation’s Publication 9. Due to management’s failure to provide necessary written representations, the auditor could not express an opinion on the compliance of Forms MS-965 with the required information. The audit did not reveal any material weaknesses in internal control, nor instances of noncompliance that significantly affected the accuracy of Forms MS-965. A notable issue was the late receipt of allocation, though it did not necessitate inclusion in the Government Auditing Standards report. The report is for the specific use of the Borough and the Department of Transportation.