Published May 21, 2025
About This Audit
An independent auditor’s report examined the Form MS-965 With Adjustments for the Borough of Shinglehouse’s Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The audit, conducted under standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to verify the forms’ adherence to criteria specified by the Pennsylvania Department of Transportation. The audit required assessing internal control risks and compliance with relevant laws and regulations. No material weaknesses in internal controls were identified, though an instance of noncompliance concerning recurring nonpermissible expenditures was noted, as well as idle funds held in a noninterest-bearing account. The report concluded that the forms were fairly presented according to the criteria, but was not intended to offer an opinion on the internal controls or overall compliance. This ensures responsible fund management and adherence to state guidelines in the Borough of Shinglehouse.