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PA Department of the Auditor General

Published September 24, 2025

About This Audit

An independent audit was conducted on the Borough of Mill Creek’s Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The Borough’s management is responsible for presenting the Forms MS-965 in accordance with specified criteria, while the auditor’s role is to express an opinion based on an examination following professional standards. The audit found that the forms were presented correctly, with no material weaknesses in internal control identified. However, a recurring issue of late receipt of allocation was noted. The audit confirmed compliance with relevant laws and regulations regarding fund management. The Liquid Fuels Tax funds are allocated based on local road mileage and population, and must be used for road and bridge maintenance. The audit assures that Mill Creek’s funds are spent appropriately according to set criteria but notes areas needing improvement, such as timeliness in fund allocation. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General