Published November 4, 2025
About This Audit
The Independent Auditor’s Report on the Liquid Fuels Tax Fund for the Borough of Donegal, Westmoreland County, Pennsylvania, examines the Forms MS-965 for 2023-2024. The report, prepared by the Auditor General, evaluates the forms based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards. It confirms that the Forms MS-965, with adjustments made by the Department of the Auditor General, comply with regulatory criteria. Managed by the Pennsylvania Department of Transportation, the Liquid Fuels Tax Fund allocates resources for the maintenance of roads and bridges, distributed based on local mileage and population proportions. Compliance with outlined procedures, such as timely report submission and financial accountability, is critical for municipalities to receive funds. The presentation follows state-mandated reporting requirements, focusing on revenues recognized upon receipt and expenditures recorded upon payment. This is an automated summary. Please rely on the contents included in the released audit report.