Published May 23, 2026
About This Audit
The audit of the Liquid Fuels Tax Fund of the Borough of Ernest, Indiana County, Pennsylvania, covers the period from January 1, 2024, to December 31, 2024. The audit was conducted following attestation standards, assessing whether the municipality’s Form MS-965 With Adjustments was presented in accordance with the criteria set by the Pennsylvania Department of Transportation and relevant auditing standards. One significant finding was a nonpermissible expenditure of $2,744.05 on a lawnmower from the Liquid Fuels Tax Fund, which deviated from the permissible criteria. Despite this, the report generally presents compliant information, fulfilling Pennsylvania Department of Transportation requirements. The purpose of the audit was to aid in regulatory oversight of the municipality’s use of liquid fuels tax funds. This is an automated summary. Please rely on the contents included in the released audit report.