Published November 4, 2025
About This Audit
The Auditor General’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Oklahoma, Westmoreland County, covering the period from January 1, 2023, to December 31, 2024. The municipality’s management is responsible for accurately presenting these forms in line with the criteria in the Background section and the Pennsylvania Department of Transportation’s Publication 9. The audit, conducted according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, found that the forms substantially meet the requirements in all material respects. The Liquid Fuels Tax Municipal Allocation Law allocates funds based on road mileage and population proportions to maintain roads and bridges, with guidelines dictating fund usage and reporting. This is an automated summary. Please rely on the contents included in the released audit report.