Published December 4, 2025
About This Audit
The independent auditor’s report on the Borough of Beallsville’s Liquid Fuels Tax Fund, for the period January 1, 2024, to December 31, 2024, expresses an opinion on Form MS-965 with Adjustments based on an examination following established attestation standards. The report concludes that the Form MS-965 is presented in accordance with the specified criteria. The audit, conducted in compliance with Government Auditing Standards, found no significant issues in internal control or compliance but noted a late receipt of allocation. The Liquid Fuels Tax Municipal Allocation Law provides annual funds for municipalities, which must be used for infrastructure maintenance, with specific compliance requirements to qualify for continued funding. This is an automated summary. Please rely on the contents included in the released audit report.