Borough of East Berlin – Adams County – Liquid Fuels Tax Fund for the Period January 1, 20243 to December 31, 2023

This document is an independent auditor’s report on the Liquid Fuels Tax Fund for the Borough of East Berlin, Adams County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023. The report stresses the auditor’s responsibilities, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aims to ensure the Form MS-965 presents the required information accurately, based on criteria from the Pennsylvania Department of Transportation’s Publication 9. The report serves to provide critical information to assist in regulatory compliance but is not suitable for other purposes. The Borough of East Berlin receives state aid to maintain roads and bridges, and the use of these funds is evaluated based on submissions and compliance with legal requirements. The basis of accounting follows the Department of Transportation’s guidelines, recognizing revenues upon receipt and expenditures when paid. This is an automated summary. Please rely on the contents included in the released audit report.