Borough of Clymer – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund for the Borough of Clymer, Indiana County, for the period from January 1, 2023, to December 31, 2023. The Borough’s management is responsible for presenting Form MS-965 in accordance with specific criteria; the auditor’s role is to express an opinion on whether the form is presented accurately. The examination adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report aimed to provide reasonable assurance about whether the Form MS-965 is accurately presented. No deficiencies in internal control or noncompliance issues were identified. The Liquid Fuels Tax Fund allocation supports municipal roadway maintenance and repair, with allocations determined by road mileage and population. Overall, the auditor concluded that the Form MS-965 with Adjustments presents the necessary information accurately, as per the Department of Transportation’s requirements, for the funds used by the Borough of Clymer.