Published February 23, 2026
About This Audit
The audit examined Forms MS-965 With Adjustments for Big Run Borough’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit followed standards from the AICPA and U.S. Government Auditing Standards, and confirmed that the borough’s forms align materially with Pennsylvania Department of Transportation criteria. The Liquid Fuels Tax provides annual funds to municipalities for road maintenance, allocated based on road mileage and population. Municipalities use these funds in compliance with Acts related to fuel taxes, submitting required reports and resolving any financial discrepancies. The audit ensures the proper use of these funds according to Department of Transportation guidelines, specifically focusing on road repairs, equipment purchases, and fund balance regulations. This is an automated summary. Please rely on the contents included in the released audit report.