Published December 5, 2025
About This Audit
This document is an independent auditor’s report for the Borough of Garrett, Somerset County, Pennsylvania, concerning the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The report examines Forms MS-965 with Adjustments, which align with criteria from the Pennsylvania Department of Transportation (PennDOT) and its Publication 9. The audit follows standards set by the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards. The Liquid Fuels Tax Fund provides state allocations for local road maintenance based on a municipality’s road mileage and population. The audit assesses fund expenditures, balances, and adherence to regulations. This is an automated summary. Please rely on the contents included in the released audit report.