Published August 18, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Millersville’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, evaluated the presentation of Forms MS-965 With Adjustments. Conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, the report found that, except for certain retroactive expenditures, the Forms are materially presented per Pennsylvania Department of Transportation criteria. Instances of noncompliance included retroactive expenses, late allocation receipt, and improper fund deposits. The audit did not express opinions on internal controls but noted deficiencies in internal control and instances of noncompliance should be addressed to comply fully with regulations. This audit ensures fund expenditures adhere to the legal and regulatory requirements outlined by the Department of Transportation. This is an automated summary. Please rely on the contents included in the released audit report.