Published November 3, 2025
About This Audit
The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Aldan, Delaware County, for January 1, 2023, to December 31, 2024. Conducted in compliance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the report confirms the Forms MS-965 With Adjustments meet the criteria set by the Pennsylvania Department of Transportation. This report’s purpose is to assist in regulatory compliance but is not suitable for other uses. It highlights the allocation process under the Liquid Fuels Tax Municipal Allocation Law, mentioning that funds depend on local road mileage and population. The report stresses compliance with Act 655 for municipal fund use and the necessity of annual reports. This is an automated summary. Please rely on the contents included in the released audit report.