Borough of Grampian – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The independent auditor’s report for the Borough of Grampian, Clearfield County, Pennsylvania, addresses the Liquid Fuels Tax Fund for the years 2020 to 2023. The report evaluates Forms MS-965 With Adjustments, which must comply with criteria defined by the Department of Transportation’s Publication 9. Conducted under AICPA and Government Auditing Standards, the audit aimed to ensure the fund’s accurate presentation and material compliance. Though no material weaknesses in control were found, an over-expended equipment purchase tally was reported as a noncompliance issue. The primary purpose of the report is to ensure funds were used according to the legal and regulatory framework detailed in the Liquid Fuels Tax Municipal Allocation Law. The auditors did not express an opinion on internal controls or overall compliance, but focused solely on the presentation of MS-965 forms. This is an automated summary. Please rely on the contents included in the released audit report.