Published February 17, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund Forms MS-965 with Adjustments for the Borough of Casselman, Somerset County, from January 1, 2023, to December 31, 2024. The report finds that the Forms MS-965 were accurately presented according to relevant criteria and standards, despite a noted issue of late receipt of allocation. The examination complied with standards from the American Institute of Certified Public Accountants and government auditing guidelines, identifying no significant deficiencies, fraud, or noncompliance requiring reporting. The audit aids the Pennsylvania Department of Transportation in regulatory oversight of Liquid Fuels Tax Funds, which municipalities use for street, road, and bridge maintenance. This is an automated summary. Please rely on the contents included in the released audit report.