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PA Department of the Auditor General

Published May 22, 2025

About This Audit

The Independent Auditor’s Report for the Borough of Clymer, Indiana County, reviewed the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for 2023. The report, conducted under attestation standards and Government Auditing Standards, found that the form was presented accurately in accordance with criteria from the Pennsylvania Department of Transportation and other relevant guidelines. The auditor found no material weaknesses or noncompliance with laws or regulations. The Liquid Fuels Tax Fund, under Act 655 of 1956, provides municipalities with allocations for road maintenance, based on road mileage and population. Compliance with reporting requirements, such as annual report submissions and adherence to legal regulations, is essential for municipalities to qualify for these funds. The report confirms that the Borough of Clymer met all required standards, allowing for the proper use of funds for the maintenance and repair of local infrastructures.

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Pennsylvania Department
of the Auditor General