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

The independent auditor’s report addresses the attestation engagement for the Borough of Cressona’s Liquid Fuels Tax Fund, covering the period from January 1, 2021, to December 31, 2023. The audit assessed whether the Forms MS-965 With Adjustments were presented in accordance with criteria established by the Pennsylvania Department of Transportation’s Publication 9. The examination followed the attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor concludes that, in their opinion, the forms are materially represented correctly according to the set criteria, with no instances of material weaknesses in internal control discovered. However, one finding related to the late receipt of allocation was noted. The report also emphasizes compliance with laws and regulations pertinent to the Liquid Fuels Tax Fund while advising that the main purpose of the audit is to ensure spending aligns with legal requirements outlined by the state’s Department of Transportation.