Published May 26, 2026
About This Audit
The compliance audit for the Borough of West Elizabeth’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, investigated adherence to PennDOT’s criteria for receiving, spending, and reporting funds. Conducted by the Department of Transportation per Pennsylvania laws, the audit involved obtaining Form MS-965 from PennDOT’s system, reviewing municipal records, and ensuring the borough implemented internal controls against non-compliance. Testing verified expenditures of $26,143.30 from a total of $29,419.19. Adjustments were made for identified misstatements on Form MS-965, which management accepted. The audit report states that West Elizabeth complied with PennDOT’s requirements regarding the Liquid Fuels Tax Fund for the audited period. This is an automated summary. Please rely on the contents included in the released audit report.