Published February 20, 2025
About This Audit
The Independent Auditor’s Report for the Township of Marlborough’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. The examination of Form MS-965, with adjustments, followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit’s goal was to ensure the form aligns with the Department of Transportation’s criteria and state laws. The audit found the form was materially accurate and did not identify significant deficiencies or noncompliance. The purpose of the report is to verify adherence to regulations on spending Liquid Fuels Tax Fund money. Compliance checks revealed no noncompliance instances impacting the form. The report underscores the importance of municipalities following specific procedures to qualify for annual allocations, which are used for road maintenance and repair. The report serves to confirm that Marlborough Township appropriately administered its Liquid Fuels Tax Fund in accordance with the Department of Transportation guidelines.