Published January 5, 2026
About This Audit
The audit for the Borough of Coaldale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, was conducted under American Institute of Certified Public Accountants and Government Auditing Standards. The audit assessed whether the presented Forms MS-965 With Adjustments complied materially with the criteria described in the report and the Department of Transportation’s guidelines. During the audit, a related party transaction involving snow plowing services by a business owned by a borough council member was identified, along with a recurring issue of late allocation receipts. These findings align with documented standards but reflect deviations affecting the report’s qualified opinion. While the audit was focused on form compliance and not internal control or compliance, it underscores necessary transparency for department oversight. The report aims to provide regulatory information essential for the Department of Transportation’s administration of Liquid Fuels Tax funds. This is an automated summary. Please rely on the contents included in the released audit report.