Published January 14, 2026
About This Audit
The report examines the Liquid Fuels Tax Fund of the Borough of Penn, Westmoreland County, Pennsylvania, covering January 1, 2023, to December 30, 2024. The auditor, following American Institute of Certified Public Accountants and Government Auditing Standards, reviewed Forms MS-965 to ensure compliance with criteria from Pennsylvania’s Department of Transportation. These forms detail fund expenditures, balance, and equipment purchases, ensuring they align with Act 655 for road and bridge maintenance financing. Adjustments are based on equipment purchase limits and fund expenditures. Auditing ensures funds are used appropriately, and an opinion confirms the Borough’s compliance with reporting standards. This report exclusively serves the Pennsylvania Department of Transportation’s regulatory purposes. This is an automated summary. Please rely on the contents included in the released audit report.