Published August 6, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Ellport, Lawrence County, scrutinized the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The auditors found that the forms were presented according to the criteria set by the Pennsylvania Department of Transportation and met the standards established by the American Institute of Certified Public Accountants and the Government Auditing Standards. The auditors did not identify any material weaknesses or significant deficiencies in internal control, nor instances of fraud, noncompliance, or abuse affecting the forms. The audit ensures that the Liquid Fuels Tax Fund is appropriately spent in line with relevant laws and regulations. Auditors confirmed that the Borough complied with requirements for depositing and reporting liquid fuels funds, as dictated by Act 655 and Department of Transportation’s Publication 9. They relied on the evidence gathered to derive their opinions. This is an automated summary. Please rely on the contents included in the released audit report.