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

The independent auditor’s report examines the Borough of Schuylkill Haven’s compliance with the Pennsylvania Department of Transportation’s criteria for the Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2023. The borough is required to present Forms MS-965, detailing the fund’s use, in accordance with Publication 9. The audit, adhering to attestation standards, assessed whether these forms were presented correctly and revealed a number of compliance issues, including the borough expending $130,000 without advertising for bids and over-expending in various areas. Although no material weaknesses in internal control were identified, instances of noncompliance and suggestions for remedies were detailed. The report’s purpose is to ensure the fund is used according to legal and regulatory standards, with findings aimed at helping the borough address and prevent deficiencies. This meticulous examination underscores the importance of adherence to established financial and procedural guidelines. This is an automated summary. Please rely on the contents included in the released audit report.