Published March 12, 2025
About This Audit
The independent auditor’s report for the Liquid Fuels Tax Fund of Smicksburg Borough, Indiana County, Pennsylvania, covering January 1, 2022, to December 31, 2023, could not express an opinion on the compliance of Forms MS-965 with relevant requirements due to management not providing necessary representations. Despite efforts via email and phone, management’s failure to deliver these written representations limited the examination’s scope. The report noted a significant finding: a late receipt of allocation but identified no instances of noncompliance or material deficiencies in internal control. This report is intended for the use of the Pennsylvania Department of Transportation and the Borough of Smicksburg only.