Published November 10, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Garrett, Somerset County, Pennsylvania, covering the period from January 1, 2025, to December 31, 2025. The audit aimed to review compliance with PennDOT’s Publication 9, which governs the receipt, expenditure, and reporting of these funds. Key procedures included reviewing Form MS-965, communicating with municipal officials, and testing expenditure transactions. The audit identified some misstatements, resulting in proposed adjustments, which were approved by the municipality. The audit concluded that the Borough of Garrett substantially complied with the relevant financial management criteria. This is an automated summary. Please rely on the contents included in the released audit report.