Published October 9, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Adamstown, Pennsylvania, for 2023-2024. The evaluation, following American Institute of Certified Public Accountants and Government Auditing Standards, ensures compliance with criteria established by the Department of Transportation’s Publication 9 and assesses the risk of material misstatements. The fund distributes annual state liquid fuels tax allocations for local road maintenance based on population and road mileage. To qualify for allocations, municipalities must submit reports and resolve any audit discrepancies. The MS-965 forms detail expenditures and fund balances, including permitted equipment purchases. An excess expenditure requires reimbursement. The fund’s basis presentation focuses solely on road-related financial activities. The report concluded that the Forms MS-965 With Adjustments accurately represent the required information for 2023-2024, and the audit results are specific to assisting the Department of Transportation in its regulatory role, and are not suitable for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.