Published February 10, 2026
About This Audit
The audit examines the Form MS-965 With Adjustments for Churchill Borough’s Liquid Fuels Tax Fund from January 1 to December 31, 2024. Conducted under American Institute of Certified Public Accountants standards and U.S. Government Auditing Standards, the audit ensures material compliance with Pennsylvania Department of Transportation regulations. A $98,814.22 prior period mistransfer to the Capital Reserve Fund was reimbursed in 2025. Despite this, the form presents necessary information for the Liquid Fuels Tax Fund. Allocations under the Liquid Fuels Tax Municipal Allocation Law are for road maintenance based on road mileage and population. Compliance with criteria, including submission of specific forms and addressing audit discrepancies, is necessary for fund allocation. This is an automated summary. Please rely on the contents included in the released audit report.