Borough of Shelocta – Indiana County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Borough of Shelocta’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. Management is responsible for presenting these forms according to specified criteria, while the auditor’s responsibility is to express an opinion on them. Conducted in line with American Institute of Certified Public Accountants and Government Auditing Standards, the auditor’s examination aims to ensure the forms are free from material misstatement. The report identifies no material weaknesses in internal control but notes a recurring issue of late fund allocation. It concludes that the forms are presented correctly according to standards and regulations, and compliance with laws and regulations showed no issues impacting the forms. However, the specific concern noted does not affect the overall positive opinion, suggesting the forms are properly presented according to applicable criteria.