Published September 15, 2025
About This Audit
The independent auditor examined Forms MS-965 With Adjustments for the Borough of Birdsboro’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The review determined the forms to be accurate and in compliance with criteria set by the Pennsylvania Department of Transportation and its Publication 9. The audit found no significant deficiencies in internal controls or noncompliance, although a minor issue regarding late allocation receipt was noted. The Liquid Fuels Tax Fund, governed by the Pennsylvania Liquid Fuels Tax Municipal Allocation Law, is used for road maintenance based on local road mileage and population. The Department of Transportation manages these funds under specific criteria and procedures outlined in Publication 9. The report is intended to assist in regulatory compliance and is not for other use. This is an automated summary. Please rely on the contents included in the released audit report.