Published July 31, 2025
About This Audit
The Independent Auditor’s Report examines the Borough of Lewistown’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The auditors reviewed the municipality’s Forms MS-965 With Adjustments, ensuring compliance with the Department of Transportation’s criteria. The audit followed standards by the American Institute of Certified Public Accountants and the Government Auditing Standards. The report concluded that the Forms MS-965 With Adjustments fairly present required information for Lewistown’s Liquid Fuels Tax Fund in accordance with applicable criteria. This fund, allocated by the state, is used by municipalities for local road and bridge maintenance. The Department of Transportation’s Publication 9 guides fund administration and usage, and any misuse could result in withheld allocations until all issues are resolved. The auditor’s opinion confirms that all adjustments comply with regulations, ensuring appropriate fund use to fulfill designated municipal responsibilities. This is an automated summary. Please rely on the contents included in the released audit report.