Published February 18, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Thornburg’s Liquid Fuels Tax Fund covers the period from January 1, 2022, to December 31, 2023. Conducted according to the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, the report examines the Forms MS-965 With Adjustments to ensure they align with the Department of Transportation’s Publication 9 criteria. The audit found that the forms accurately represent the fund’s usage in all material aspects and no significant deficiencies in internal controls were identified. The Liquid Fuels Tax Fund, governed by Act 655 of 1956, provides municipalities with allocations for road maintenance, based on road mileage and population proportions. The funds are ensured to be used in compliance with the relevant laws, regulations, and contracts. Therefore, the auditor concluded the Forms MS-965 With Adjustments are accurate, fulfilling the Pennsylvania Department of Transportation’s requirements for the specified period.