Published September 11, 2025
About This Audit
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Borough of Middletown’s Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The municipality’s management is responsible for this presentation, aligned with criteria set in the report’s Background section and Department of Transportation’s Publication 9. Conducted under standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit ensures the form is accurately represented. Positive assurance was given, indicating no material misstatements. The report supports the Pennsylvania Department of Transportation’s regulatory role over the Liquid Fuels Tax Fund, intended solely for this purpose. Compliance with the Liquid Fuels Tax Municipal Allocation Law is required for municipalities to receive state fund allocations. The Fund specifically manages state aid revenue for roads and bridges, adhering to reporting and accounting methodologies set by the Pennsylvania Department of Transportation. This is an automated summary. Please rely on the contents included in the released audit report.