Borough of Mount Carbon – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2022

The independent auditor examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of the Borough of Mount Carbon, Schuylkill County, from January 1, 2019, to December 31, 2022. These forms were assessed based on criteria provided by the Pennsylvania Department of Transportation and in accordance with Government Auditing Standards. The auditor’s examination aimed to determine whether the borough managed these funds appropriately. The audit found no significant deficiencies or material weaknesses in internal control, nor instances of noncompliance with the applicable laws. However, minor findings included recurring late receipt of allocations and an incomplete record of borough meeting minutes. This report’s primary purpose was to ensure these funds are used according to relevant legal and procedural standards, as outlined in the report’s background. It aims to provide assurance, rather than a comprehensive opinion on internal controls or compliance.