Published July 31, 2025
About This Audit
The independent auditor’s report for the Borough of Westover evaluates the Liquid Fuels Tax Fund Forms MS-965 for the period from January 1, 2020, to December 31, 2024. Conducted in line with American Institute of Certified Public Accountants and Government Auditing Standards, the audit found that, except for a noted issue of retroactive payroll expenditures, the forms accurately represent the financial activities of the fund per Pennsylvania Department of Transportation’s criteria. The audit identified no material internal control weaknesses but acknowledged the potential for unidentified deficiencies. The report mainly assesses if the liquid fuel funds were spent following legal and regulatory guidelines, as established by Act 655 of 1956, and is intended solely for evaluating fund management compliance. The audit included a recommendation to address the retroactive expenditure issue, ensuring future adherence to required accounting practices. This is an automated summary. Please rely on the contents included in the released audit report.