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PA Department of the Auditor General

Published June 29, 2026

About This Audit

The audit of the Borough of Shade Gap in Huntingdon County, Pennsylvania, reviewed the Liquid Fuels Tax Fund for the period January 1, 2019, to December 31, 2023. The audit reviewed Forms MS-965 with adjustments and adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit disclosed late receipt and non-receipt of allocations for 2022 and 2023, and unavailable borough council meeting minutes for examination. The audit report states that the forms present the required information in all material respects. The report aims to assist the Pennsylvania Department of Transportation in administering the Liquid Fuels Tax Fund according to applicable laws and regulations. The audit also outlines recommendations for resolving discrepancies and compliance with reporting requirements. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General