Borough of Callery – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Borough of Callery’s Liquid Fuels Tax Fund Forms MS-965 with adjustments for the period from January 1, 2022, to December 31, 2023. The examination conducted in accordance with attestation standards by the American Institute of Certified Public Accountants aims to ensure the forms are presented accurately under the Pennsylvania Department of Transportation’s rules outlined in Publication 9. The auditor issued an opinion that the forms met these criteria, with no material deficiencies found in internal control. The Liquid Fuels Tax Municipal Allocation Law distributes funds to municipalities for infrastructure maintenance, based on local road mileage and population. The report stresses that any discrepancies can affect future fund allocations. The audit highlights compliance with laws and procedures, asserting that no significant issues were identified. This report is strictly to assess fund distribution compliance, not suitable for other purposes.