Published February 11, 2025
About This Audit
The independent auditor’s report for the Borough of Wormleysburg’s Liquid Fuels Tax Fund reviews Forms MS-965 With Adjustments for the period January 1, 2022, to December 31, 2023. The municipality’s management is responsible for preparing the forms according to specified criteria. The auditors, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, did not find any material weaknesses in internal control nor noncompliance with laws or regulations. The report emphasized the purpose of ensuring proper expenditure according to laws, with appropriate fund management under Pennsylvania’s Liquid Fuels Tax laws. Auditors noted the need for compliance with Department of Transportation guidelines and provided clarity on fund management, including allocation bases and necessary annual reports. While the auditor did not express an opinion on internal controls or compliance, the report serves to assure that funds are appropriately managed and spent.