Published October 23, 2025
About This Audit
The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Borough of Chest Springs, Cambria County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2024. Conducted according to attestation standards and Government Auditing Standards, the examination aimed to determine compliance with criteria described in the report and PennDOT’s Publication 9. The report found that Forms MS-965, with adjustments by the Department of the Auditor General, presented the required information accurately. Although specific tests showed no material noncompliance or internal control deficiencies, the examination’s scope did not extend to an opinion on compliance or internal control over reporting. The Liquid Fuels Tax Fund, regulated by PennDOT and Act 655, is intended for maintaining local infrastructure, with allocations based on road mileage and population. This report is intended for those evaluating compliance with relevant laws and what is outlined in Publication 9. This is an automated summary. Please rely on the contents included in the released audit report.