Published September 15, 2025
About This Audit
The Independent Auditor’s Report examines the Borough of Cokeburg’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit’s focus is on the municipality’s presentation of Form MS-965 With Adjustments, which tracks the fund’s allocation and spending as per Pennsylvania Department of Transportation’s guidelines. The audit confirmed that the fund management complies in all material respects, with requirements and ethical standards for accurate reporting. It emphasizes understanding categories like major and minor equipment purchases, fund balances, and expenditures in line with Publication 9 criteria. Furthermore, the report clarifies specific financial management practices, like the limits on equipment expenditures and the requirement for annual reporting to secure future allocations. The document is structured around ensuring the Pennsylvania Department of Transportation can effectively oversee the fund’s usage within its legal framework. This is an automated summary. Please rely on the contents included in the released audit report.