Published March 3, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 with adjustments for the Borough of South Heights’ Liquid Fuels Tax Fund for 2023. The municipality is responsible for presenting the form in compliance with criteria outlined in the Transportation Department’s Publication 9. The audit was conducted as per standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors provided an unqualified opinion, meaning the form is presented fairly. The report highlights no significant deficiencies or material weaknesses in internal control but notes the possibility of undiscovered material weaknesses. Tests conducted revealed no instances of noncompliance with the laws affecting the form. The purpose of the examination was to verify appropriate use of Liquid Fuels Tax Fund money as per legal requirements. The report underscores its suitability specifically for verifying compliance with said requirements and is not designed for other uses.