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PA Department of the Auditor General

Published September 15, 2025

About This Audit

The Borough of Stockertown underwent an independent auditor’s examination of its Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2024. The audit aimed to assess the municipality’s submission of Forms MS-965 with adjustments, ensuring compliance with the Pennsylvania Department of Transportation’s regulations as outlined in Publication 9. The examination followed the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It aimed to provide reasonable assurance that the forms are presented without material misstatement. The auditor concluded that the borough’s forms appropriately reflect the required information for the stated period, aligning with the criteria set forth. The purpose of this report is to assist the Department of Transportation in regulatory compliance, and it is not intended for other purposes. The process also involved reviewing fund balances and expenditures, emphasizing adherence to allocation and spending guidelines for the state’s Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General