Published January 14, 2026
About This Audit
The independent auditor examined Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Plum, Allegheny County, covering the period from January 1, 2024, to December 31, 2024. The Borough must present the form according to criteria from the Pennsylvania Department of Transportation (PennDOT) and the American Institute of Certified Public Accountants’ standards. The examination aimed to provide reasonable assurance that the form was prepared correctly. It involved assessing the risk of material misstatements due to fraud or error. The auditor found the form to be accurate and compliant with the required criteria for the specified period. The report aims to assist PennDOT in its regulatory duties and is not suitable for other purposes. The funds from the Liquid Fuels Tax are allocated based on road mileage and population, and they must be properly accounted for and used in accordance with state regulations. This is an automated summary. Please rely on the contents included in the released audit report.