Published September 15, 2025
About This Audit
An independent auditor’s report examines the Liquid Fuels Tax Fund of McEwensville Borough for the period from January 1, 2020, to December 31, 2024. The report evaluates the accuracy and compliance of Forms MS-965 With Adjustments, which are presented by the municipal management according to specific criteria. The audit follows the attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report identifies a material weakness: expenditure of $1,160.14 from the fund without proper documentation. Despite this issue, the forms are generally in accordance with Pennsylvania Department of Transportation requirements. The purpose of the audit is to ensure compliance with relevant laws and regulations regarding liquid fuels tax funds. The auditor also checked compliance with laws and regulations but did not aim to provide opinions on internal controls or compliance as a whole. The report concludes with recommendations for improvement. This is an automated summary. Please rely on the contents included in the released audit report.