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PA Department of the Auditor General

Published February 10, 2026

About This Audit

The audit was conducted on the Liquid Fuels Tax Fund for the Borough of Wilmerding, Allegheny County, Pennsylvania, during the period of January 1, 2024, to December 31, 2024. The audit examined Form MS-965 With Adjustments, which municipalities must present according to criteria from the Department of Transportation’s Publication 9. The audit adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to ensure that the Form MS-965 aligns with the required criteria. The Liquid Fuels Tax Municipal Allocation Law allows municipalities to maintain roads with allocated state funds. To qualify for this allocation, municipalities must submit required reports, adhere to Act 655, and resolve any departmental discrepancies. The report affirmed that the Borough’s report meets the Pennsylvania Department of Transportation’s requirements. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General