Published June 8, 2026
About This Audit
The audit for the Borough of Elco, Washington County, Pennsylvania, examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The audit was conducted according to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found the Form MS-965 meets the Pennsylvania Department of Transportation’s requirements. A finding noted was the late receipt of allocation, though no significant deficiencies or material weaknesses were reported. The Liquid Fuels Tax Municipal Allocation Law provides funds for road maintenance, distributed based on road mileage and population. Compliance with Act 655, including timely reports and administrative requirements, is necessary for fund allocations. The criteria for equipment purchases and fund balance management are specified, with stringent reporting and auditing requirements. This report aids PennDOT’s regulatory functions regarding the Borough’s fund management. This is an automated summary. Please rely on the contents included in the released audit report.