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PA Department of the Auditor General

Published May 20, 2025

About This Audit

The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Bradford Woods, Pennsylvania, covering the fiscal year 2023. The report, conducted per American Institute of Certified Public Accountants and Government Auditing Standards, evaluates the form’s compliance with criteria set by the Pennsylvania Department of Transportation (PennDOT) and the state’s legal requirements for using Liquid Fuels Tax Fund. The audit did not identify significant deficiencies or material weaknesses in internal controls and found no instances of noncompliance or other matters requiring reporting. The results ensure the municipality’s funds are allocated in accordance with the law and PennDOT’s regulations. Furthermore, each municipality must adhere to submission protocols for annual reports and ensure compliance with legislative requirements to receive fund allocations. The audit confirms that the Form MS-965 With Adjustments adequately presents required information and complies with set guidelines and regulations.

Pennsylvania Department
of the Auditor General