Published May 21, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Berrysburg examines the Liquid Fuels Tax Fund for the period of January 1 to December 31, 2024. The management of the borough is responsible for presenting Form MS-965, which the audit assessed for accuracy and adherence to criteria set by the Pennsylvania Department of Transportation (PennDOT) and the laws governing liquid fuels tax allocations. The audit followed attestation standards ensuring thorough examination procedures to address risks of material misstatement. The report concludes that the Form MS-965 aligns with required criteria, primarily supporting local road and bridge maintenance through the liquid fuels tax allocation. The report’s purpose is to assist PennDOT in regulatory compliance, not for other uses. Additionally, it emphasized compliance with specific financial management practices to qualify for continued allocations. This procedure ensures financial accountability and transparency in the use of state-allocated funds for local infrastructure.