Published March 31, 2026
About This Audit
The audit reviewed Forms MS-965 With Adjustments for the Borough of Brockway’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The municipality’s management is responsible for presenting these forms as per Pennsylvania Department of Transportation guidelines. Conducted following American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the forms consistent with the outlined criteria. The report aims to help the Department of Transportation fulfill its regulatory authority and is not intended for other uses. The Liquid Fuels Tax Fund supports local road and bridge maintenance, governed by specific allocation criteria and spending limits. Municipalities must comply with these regulations to qualify for and maintain funding. The audit confirms adherence to these requirements for the specified period. This is an automated summary. Please rely on the contents included in the released audit report.