Published November 25, 2025
About This Audit
An independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Boswell, Pennsylvania, for January 1, 2023, to December 31, 2024. The report assesses compliance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The Pennsylvania Department of Transportation’s guidelines, detailed in Publication 9, necessitate reporting requirements that municipalities must follow to be allocated funds. These include submitting annual reports, ensuring proper fund handling, and resolving discrepancies. The report concludes that the forms meet the necessary criteria in all material respects for the stated period, verifying the funds are used properly for road and bridge maintenance. This is an automated summary. Please rely on the contents included in the released audit report.