Published November 21, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 for the Borough of Central City, Somerset County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The report follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. Although the forms are mostly compliant, a notable finding is a related party transaction involving $2,428.51. Additionally, there is a concern about late receipt of allocations. These issues are elaborated in the report’s findings and recommendations section. The report assists Pennsylvania’s Department of Transportation in regulatory oversight of the fund, confirming the necessity for municipalities to submit annual reports, adhere to legal deposit practices, and resolve discrepancies timely. This is an automated summary. Please rely on the contents included in the released audit report.