Published March 16, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund for the Borough of Cassandra, Cambria County, Pennsylvania, for the period of January 1, 2021, to December 31, 2024. The audit, performed according to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, identified issues such as the late receipt of funds and a reimbursement for unsupported expenditures. Specifically, allocations for 2023 and 2024 were delayed until May 2025, while the 2022 allocation lapsed entirely. Despite these issues, the Forms MS-965 With Adjustments were deemed to present the necessary information in all material respects, apart from the noted exceptions. The report aims to assist the Pennsylvania Department of Transportation in its regulatory duties. This is an automated summary. Please rely on the contents included in the released audit report.