Published April 28, 2025
About This Audit
An independent auditor examined the Form MS-965 With Adjustments related to the Liquid Fuels Tax Fund of Delmont Borough, Westmoreland County, Pennsylvania, for 2023. The audit was conducted in accordance with attestation standards by the AICPA and Government Auditing Standards to ensure the Form MS-965 is accurately presented. The report confirmed the information is consistent with Pennsylvania Department of Transportation criteria. The audit found no material weaknesses or significant deficiencies in internal control, nor any instances of noncompliance. The Liquid Fuels Tax Fund allocations support road maintenance, calculated by local road mileage and population proportion. The report verifies the fiduciary integrity of Delmont Borough in managing and reporting the Liquid Fuels Tax Fund according to state requirements.