Published April 9, 2026
About This Audit
The Borough of Dunlevy’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024, was audited. The audit adhered to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, and aimed to evaluate whether Form MS-965, with adjustments, met criteria outlined in the Department of Transportation’s Publication 9. The liquid fuels tax allocations are based on local road mileage and population, as per Pennsylvania regulations. Municipalities must follow specific guidelines, including submitting reports and ensuring funds are used for road maintenance, or risk losing allocations. The financial documents adhere to standards that recognize revenues when received and record expenditures when paid. This report assists Pennsylvania’s Department of Transportation in exercising its regulatory authority over municipal maintenance funds. This is an automated summary. Please rely on the contents included in the released audit report.