Published March 13, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund form MS-965 with Adjustments for the Borough of Claysville, Washington County, Pennsylvania, from January 1, 2024, to December 31, 2024. The report evaluated the municipality’s management’s presentation of the form in compliance with the Department of Transportation’s criteria. The audit adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to ensure the form’s accuracy in all material respects. The audit confirmed that the form aligns with the required presentation criteria. The fund, governed by the Pennsylvania Liquid Fuels Tax Municipal Allocation Law, allocates annual liquid fuels taxes to municipalities for road and bridge maintenance. The funds must be managed according to specific guidelines, ensuring proper use, documentation, and reporting, including submissions to the Pennsylvania Department of Transportation. The report’s sole purpose is to assist the Department in regulatory compliance. This is an automated summary. Please rely on the contents included in the released audit report.