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PA Department of the Auditor General

Published April 14, 2025

About This Audit

The Independent Auditor’s Report examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of New Wilmington, Pennsylvania, from January 1, 2022, to December 31, 2023. The audit assessed if the forms met criteria described in the report’s Background section and the Department of Transportation’s Publication 9. Conducted under established attestation standards, the audit found no material misstatements or significant deficiencies in internal control. Nor were there instances of noncompliance with laws or regulations. The auditor provided no opinion on internal controls or compliance but confirmed the Forms MS-965 With Adjustments accurately presented required information. The report’s main purpose is to ensure the municipality’s use of Liquid Fuels Tax Fund aligns with legal and regulation requirements. The findings showed compliance across the board, with recommendations made for future adherence to protocols.

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Pennsylvania Department
of the Auditor General