Published December 4, 2025
About This Audit
The audit report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Berlin Borough, Somerset County, from January 1, 2023, to December 31, 2024. The auditors assessed whether the forms were presented according to criteria in the report’s Background section and Pennsylvania Department of Transportation guidelines. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the examination seeks assurance of accuracy against material misstatements. Independence and ethical standards were adhered to during the audit process. The audit confirms that the forms accurately reflect required information, meeting departmental criteria for the specified period. This is an automated summary. Please rely on the contents included in the released audit report.