Published August 11, 2025
About This Audit
An independent auditor’s report examined the Forms MS-965 With Adjustments for the Borough of Blain, Perry County, regarding the use of Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. Conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the report affirmed that the Forms MS-965 With Adjustments are accurate according to Pennsylvania Department of Transportation’s guidelines. The examination, aiming at expressing an opinion on the form’s presentation, found no material weaknesses or noncompliance issues. The Liquid Fuels Tax Law provides municipalities with funds for infrastructure maintenance based on local road mileage and population proportion. The report indicates proper control measures are in place, without identifying significant deficiencies in internal control. The audit serves solely to ensure funds are used as legally intended and does not assess internal control or compliance with other matters. This is an automated summary. Please rely on the contents included in the released audit report.