Published February 18, 2025
About This Audit
The independent auditor’s report for the Borough of Tunnelhill’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2023, was conducted in accordance with attestation standards and Government Auditing Standards. The examination evaluated Forms MS-965 With Adjustments. The auditor opined that the forms were prepared in accordance with Pennsylvania Department of Transportation criteria. Despite identifying a compliance issue regarding late receipt of allocation funds and their deposition into the general fund, no material weaknesses in internal controls were found. The report emphasizes the proper use of Liquid Fuels Tax Fund in line with regulations and highlights criteria and procedures for municipal compliance, including annual report submissions and compliance with Act 655 and related legislation. In conclusion, while the auditor found the forms compliant, a recurring allocation issue was noted, meriting corrective actions by the borough.