Published September 19, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Confluence’s Liquid Fuels Tax Fund examines Forms MS-965 for the period from January 1, 2023, to December 31, 2024. The report’s objective is to provide assurance that the fund forms are presented correctly and comply with the Pennsylvania Department of Transportation’s criteria. Conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, the examination checks for material misstatements caused by fraud or error. The Borough of Confluence is required to comply with several conditions to qualify for funding, including submitting annual reports, ensuring compliance with Act 655, and resolving audit discrepancies. The Pennsylvania Department of Transportation administers these funds, which are allocated based on road mileage and population. The report establishes that the presented forms are consistent with the stipulated guidelines, ensuring the proper reporting of financial activities concerning roads and bridge maintenance for the borough’s Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.