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PA Department of the Auditor General

Published October 30, 2025

About This Audit

The Independent Auditor’s Report addresses the examination of the Borough of East Butler’s Liquid Fuels Tax Fund Forms MS-965 with Adjustments for 2023-2024. The auditor is responsible for assessing these documents based on specific criteria outlined by the Pennsylvania Department of Transportation and the municipality’s adherence to legislative requirements. The report notes a deviation in past expenditure practices where unauthorized purchases of asphalt occurred in 2021 and 2022, totaling $47,772.38. Thankfully, $33,772.38 of these costs were waived, leaving $14,000 due. Despite this issue, the report finds that, except for this discrepancy, the forms accurately represent the fund’s status. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General