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PA Department of the Auditor General

Published January 28, 2026

About This Audit

The audit examined the Borough of Scottdale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. Management prepared Forms MS-965 in line with the Department of Transportation’s Publication 9 criteria. The audit was conducted according to attestation standards of the AICPA and Government Auditing Standards from the U.S. Comptroller General. It confirmed that Forms MS-965 are accurate in all material respects, assisting PennDOT in its regulatory duties under specified regulations. The Liquid Fuels Tax Fund is allocated annually based on municipalities’ road mileage and population, to maintain local roads and bridges. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General