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PA Department of the Auditor General

Published March 10, 2026

About This Audit

The audit was conducted on the Borough of Saint Petersburg’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024, in accordance with standards by the American Institute of Certified Public Accountants. The audit focused on whether the Forms MS-965 with Adjustments were presented according to the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. Two significant issues were noted: spending on asphalt without advertising for bids in 2022, and not maintaining documentation for price quotations in 2024. The report provides critical findings and emphasizes compliance requirements to ensure proper use of funds in future allocations. These issues highlight the need for better adherence to advertising, bidding requirements, and maintaining clear records for expenditures to fulfill the regulatory obligations effectively. This is an automated summary. Please rely on the contents included in the released audit report.

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Audit County:

Pennsylvania Department
of the Auditor General