Published December 18, 2025
About This Audit
The independent auditor’s report for the Borough of Bolivar, Westmoreland County, Pennsylvania, reviews the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund over the period of January 1, 2023, to December 31, 2024. The report confirms that the forms meet criteria set by the Pennsylvania Department of Transportation. The Liquid Fuels Tax Fund is allocated based on local road mileage and population, assisting municipalities in maintaining local infrastructure. The Borough must comply with several requirements to receive funds, including submitting annual reports and resolving audit discrepancies. The report analyzes fund balances, expenditures, and equipment purchases, ensuring they align with regulatory standards. The purpose of the report is to assist the Department of Transportation in its regulatory duties. This is an automated summary. Please rely on the contents included in the released audit report.