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PA Department of the Auditor General

Published September 15, 2025

About This Audit

The Independent Auditor’s Report for the Borough of Centerville, Crawford County, Pennsylvania, covers an examination of Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the fiscal year 2024. The audit was conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards upheld by the U.S. Comptroller General. The auditor confirmed that the Form MS-965, presenting financial activities related to the state’s Motor License Fund, matches criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The report ensures the Form’s compliance with legal regulations and highlights the municipal fund’s use in road, street, and bridge maintenance. The findings assist the Pennsylvania Department of Transportation in regulatory tasks. The audit process involved reviewing the allocation and spending of Liquid Fuels Tax Funds, ensuring compliance with the allocation laws, and offering necessary clarifications on fund balances and equipment purchases. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General