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PA Department of the Auditor General

Published September 19, 2025

About This Audit

The independent auditor’s report evaluates the Liquid Fuels Tax Fund of the Borough of Troutville, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit examines Forms MS-965, prepared by the municipality per Pennsylvania’s Department of Transportation (PennDOT) requirements. The report concludes that the forms, with adjustments by the Department of the Auditor General, accurately present the needed information. The Liquid Fuels Tax allocations are based on the proportion of local road mileage and population, intended to maintain roads and bridges. Criteria for using these funds are outlined, with specific reporting and procedural requirements for municipalities to qualify for annual allocations. Adjustments to expenditures affecting equipment and fund balances are addressed, ensuring compliance with regulations. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General