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PA Department of the Auditor General

Published February 4, 2026

About This Audit

The auditor conducted an examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Addison, Somerset County, Pennsylvania, for the period January 1, 2023, to December 31, 2024. The examination, conducted under attestation standards of the AICPA and Government Auditing Standards, aimed to ensure the forms comply with Pennsylvania Department of Transportation (PennDOT) criteria. The report concludes that the forms present the required information accurately. The Liquid Fuels Tax Municipal Allocation Law provides municipalities with state liquid fuels taxes to maintain roads and bridges. Allocation is based on local road mileage and population. Funds must be deposited into a designated fund, compliant with PennDOT regulations. The Auditor General confirms that the borough’s documentation fits the criteria set by PennDOT, emphasizing the importance of resolving any discrepancies to continue receiving allocations. The report assists PennDOT in its regulatory duties but is not intended for other uses. 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