Borough of Mapleton – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

This report, conducted for the Borough of Mapleton’s Liquid Fuels Tax Fund by an independent auditor, reviews the Forms MS-965 With Adjustments, assessing compliance from January 1, 2022, through December 31, 2024. It evaluates whether management presented these reports according to criteria defined by the Pennsylvania Department of Transportation. Conducted under the American Institute of Certified Public Accountants and Government Auditing Standards, the audit found no significant deficiencies or material weaknesses in internal controls. While the audit identified a recurring issue of late receipt of allocations, it noted no instances of noncompliance with applicable laws and regulations. The report’s primary purpose is to ensure funds are used according to legal standards, with no opinion on internal controls or compliance beyond this scope. The findings underline the importance of proper fund administration but indicate Mapleton’s compliance with critical regulatory requirements overall. This is an automated summary. Please rely on the contents included in the released audit report.