Borough of Newville – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Newville’s Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023, identified several findings and recommendations. The borough did not maintain proper documentation for expenditures in 2021 and 2022, delayed the transfer of tax allocations into the appropriate fund, and transferred significant sums from the Liquid Fuels Tax Fund to other funds unlawfully. Additionally, Newville engaged in nonpermissible expenditures and did not comply with bidding requirements. The borough overspent on equipment purchases and made retroactive expenditures. Despite these issues, the auditor’s examination provided reasonable assurance that, except for the noted discrepancies, the Forms MS-965 With Adjustments reasonably present the required information per Pennsylvania Department of Transportation standards. The report emphasizes a need for improved internal controls and adherence to regulations to ensure the proper use of Liquid Fuels Tax Funds.