Published September 11, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 with adjustments for the Borough of Courtdale’s Liquid Fuels Tax Fund for 2024. The auditor conducted the examination based on standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination ensures the form adheres to criteria from the Pennsylvania Department of Transportation’s Publication 9. The Liquid Fuels Tax Fund provides municipalities with funds for local road maintenance, with allocations based on road mileage and population. Municipalities must comply with various requirements, such as submitting specific reports and resolving any discrepancies, to qualify for these allocations. This report attests that Courtdale’s Form MS-965 complies with the necessary requirements, thereby enabling the Borough to utilize the Liquid Fuels Tax Fund for road maintenance, reflecting proper financial reporting practices. This is an automated summary. Please rely on the contents included in the released audit report.