Published September 11, 2025
About This Audit
The independent auditor examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Coal Center, Pennsylvania, for January 1, 2023, to December 31, 2024. This examination adhered to attestation standards and aimed to assess the accuracy of the presented forms based on specific criteria. The audit report disclosed a finding related to a 2024 tax fund allocation of $4,845.46, which was deposited late into the General Fund instead of the Liquid Fuels Tax Fund as required. Despite this issue, the auditor provided a qualified opinion, indicating that while there were deviations, the forms generally adhered to required standards. The report assists in ensuring compliance with the Pennsylvania Department of Transportation regulations and highlights necessary corrective actions for the identified issues. This is an automated summary. Please rely on the contents included in the released audit report.