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PA Department of the Auditor General

Published March 25, 2026

About This Audit

The audit for the Liquid Fuels Tax Fund of the Borough of Swissvale, Allegheny County, reviewed the period January 1, 2024, and December 31, 2024. This audit was conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The Form MS-965 was examined with adjustments to determine compliance with the Pennsylvania Department of Transportation’s regulations, ensuring the fund’s financial activities were accurately reported. The Liquid Fuels Tax Municipal Allocation Law mandates that the funds be used for local streets, roads, and bridges maintenance, with allocations based on the municipality’s road mileage and population. To receive these funds, municipalities must comply with specific requirements, including the submission of annual reports and adherence to designated financial practices as stipulated in the Department’s Publication 9. The audit found Swissvale’s reporting to be in material conformity with the required criteria. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General