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PA Department of the Auditor General

Published October 28, 2026

About This Audit

The compliance audit of the Borough of Bridgeport’s Liquid Fuels Tax Fund, covering January 1, 2025, to December 31, 2025, aimed to assess compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria as per Publication 9. The audit reviewed the receipt, expenditure, and reporting of funds, using procedures such as obtaining the municipality’s Form MS-965, testing internal controls, and analyzing financial transactions. Auditors compared reported amounts to records, proposed adjustments, and verified that fund usage adhered to legal provisions. Adjustments were approved by municipal management and included in the final report. Despite identifying misstatements requiring adjustments, the audit concluded that the Borough of Bridgeport complied with the required criteria for managing Liquid Fuels Tax Fund money. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General