Published January 14, 2026
About This Audit
This independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Mount Oliver Borough, Pennsylvania, covering January 1, 2023, to December 31, 2024. The report was prepared according to the attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the forms were accurately presented in line with Pennsylvania Department of Transportation’s criteria. A non-permissible expenditure was identified but did not affect the report’s overall opinion. Findings and corrective actions were discussed with municipal officials. The Liquid Fuels Tax Fund is allocated for road maintenance, requiring compliance with specific criteria for fund allocation and reporting. The report aids the Department of Transportation’s regulatory oversight but is not suitable for other purposes. This careful examination ensures responsible fund management and adherence to governmental standards and regulations. This is an automated summary. Please rely on the contents included in the released audit report.