Published September 18, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Carrolltown, Cambria County, covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit was conducted according to American Institute of Certified Public Accountants and Government Auditing Standards to ensure compliance with established criteria, verification of internal controls, and detection of any material misstatements. The auditors found the forms presented in all material respects according to these criteria, with no significant deficiencies in internal control or instances of noncompliance requiring attention. The report ensures that Liquid Fuels Tax Funds are used in compliance with Pennsylvania laws and the Department of Transportation’s guidelines. It also outlines the necessity for municipalities to submit various reports and maintains compliance with fiscal regulations to secure and manage allocations for local road maintenance. This is an automated summary. Please rely on the contents included in the released audit report.