Borough of Loganton – Clinton 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 of Borough of Loganton for 2023. The audit was conducted in accordance with attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The municipality’s management is responsible for presenting Form MS-965, and the auditor’s responsibility is to express an opinion based on the examination. The report found that Form MS-965 is presented fairly in accordance with the required criteria. No material weaknesses in internal control were identified, nor any instances of noncompliance affecting the report. A recurring issue of late receipt of allocation was noted. The audit ensures the funds align with laws and Department of Transportation’s Publication 9. It also underscores necessary procedures for municipalities to qualify for fund allocation. The audit highlights the importance of internal controls and compliance with financial oversight for the responsible governance of public funds.