Published August 2, 2025
About This Audit
The Independent Auditor’s Report examined the Liquid Fuels Tax Fund Forms MS-965 with adjustments for the Borough of Sykesville from January 1, 2023, to December 31, 2024. The audit was conducted according to the attestation standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. The report concluded that the Forms MS-965 are presented in all material respects as required by the Pennsylvania Department of Transportation. However, two material weaknesses in internal control were noted: recurring inadequate internal control procedures and incomplete electronic imaging of canceled checks. While no instances of noncompliance were found, the report emphasizes that the purpose was to ensure legal and regulatory compliance in fund allocation and not to express an opinion on internal control or compliance overall. The audit underscored the importance of adherence to reporting and control procedures in managing public funds efficiently. This is an automated summary. Please rely on the contents included in the released audit report.