Published December 18, 2025
About This Audit
The independent audit of the Borough of Elizabethville’s Liquid Fuels Tax Fund for 2024 was conducted to assess the accuracy of the Form MS-965 With Adjustments, which reports the municipality’s use of state-provided funds for road maintenance. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It involved evaluating the risk of material misstatement and gathering sufficient evidence for the auditor’s opinion. The auditor confirmed that the Form MS-965 With Adjustments fairly presents the required information in accordance with Pennsylvania Department of Transportation guidelines. The Liquid Fuels Tax Fund receives allocations based on local road mileage and population and must be reported annually. The audit ensures compliance and supports PennDOT in regulatory oversight. This is an automated summary. Please rely on the contents included in the released audit report.