Published May 12, 2025
About This Audit
The attestation engagement examines the Liquid Fuels Tax Fund for the Borough of Duncannon, Perry County, for the year 2023. Conducted by an independent auditor in accordance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the report ensures compliance with the Pennsylvania Department of Transportation’s regulations. The audit evaluates Form MS-965, assessing management’s adherence to financial criteria and procedures established for the allocation and usage of funds under Act 655. The examination found no material weaknesses in internal control or instances of noncompliance. The report’s purpose is to ensure funds are utilized according to legal requirements, but it does not express opinions on internal controls or compliance beyond what affects financial reporting accuracy. This ensures that funds allocated for road maintenance and repair under the Liquid Fuels Tax Municipal Allocation Law are appropriately managed.