Borough of Ashland – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Ashland’s Liquid Fuels Tax Fund, covering January 1, 2021, to December 31, 2023, involved an examination of Forms MS-965. The auditor’s role was to express an opinion on these forms in compliance with attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. Although evidence obtained was sufficient, the report noted two instances of noncompliance: expenditures for snow removal services without bid advertising, and missing documentation for price quotations on bulk ice control purchases. Despite these issues, the auditor provided a qualified opinion, stating that the forms, except for the noted issues, complied with Pennsylvania Department of Transportation criteria. The purpose was to ensure fund expenditures complied with relevant laws and regulations, without offering an opinion on internal controls or compliance in general. The report serves to assure proper fund allocation usage within legal standards.