Published May 7, 2025
About This Audit
An independent audit was conducted on the Liquid Fuels Tax Fund of the Borough of Bellwood, Blair County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023. The audit, following attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards, evaluated the accuracy of Form MS-965 with adjustments. The audit concluded that the Form MS-965, adjusted as needed, accurately presented the fund’s financial position in accordance with Pennsylvania Department of Transportation’s criteria and specifications. The auditors found no significant deficiencies or material weaknesses in internal control, nor did they identify any instances of noncompliance with applicable laws and regulations that materially affected the form. The intent of the report was to verify compliance with the appropriate allocation and use of the Liquid Fuels Tax Fund according to state laws and regulations.