Published September 10, 2025
About This Audit
The independent auditor’s report evaluates the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund for the Borough of Forest Hills, covering January 1, 2023, to December 31, 2024. The borough’s management was responsible for presenting these forms according to the criteria set forth by the Pennsylvania Department of Transportation. The examination adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to assure that the forms presented are materially accurate. The Liquid Fuels Tax Fund is allocated annually to Pennsylvania municipalities for maintaining infrastructure, distributed based on road mileage and population. The report found the forms appropriately reflect these allocations. The report’s purpose is to provide relevant financial data to PennDOT, not suitable for other uses. The Department of Transportation requires adherence to specific administrative and reporting mandates to qualify for these funds, as outlined in the Pennsylvania Vehicle Code and associated guidelines. This is an automated summary. Please rely on the contents included in the released audit report.