Published September 26, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Coalmont, Huntingdon County, for January 1, 2022, to December 31, 2023. The report, addressed to Michael Carroll, Secretary of the Department of Transportation, aims to express an opinion on Form MS-965 With Adjustments. The audit adheres to AICPA standards and Government Auditing Standards, ensuring Forms MS-965 are materially presented according to the criteria described in the report. A management representation letter dated before the report’s issuance affects the opinion, but forms are otherwise compliant with Pennsylvania Department of Transportation requirements. The engagement didn’t identify significant deficiencies in internal control, but potential material weaknesses may exist. The report verifies compliance with regulations affecting Forms MS-965 but doesn’t convey overall compliance opinions. This is an automated summary. Please rely on the contents included in the released audit report.