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PA Department of the Auditor General

Published March 24, 2026

About This Audit

The audit reviewed the Borough of Deer Lake’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024. Conducted according to standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the audit aimed to verify the accuracy of the presented Form MS-965 with adjustments, as required by Pennsylvania’s Department of Transportation. The Liquid Fuels Tax Fund, governed under Act 655, allocates funds to municipalities for road and bridge maintenance, based on local road mileage and population. The audit confirmed the financial representation’s accuracy and compliance with criteria. The report is intended to support the Department of Transportation’s regulatory oversight and is not suited for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General