Published September 26, 2025
About This Audit
The independent auditor’s report examines Forms MS-965 With Adjustments for the Borough of Elizabeth, Allegheny County, covering the Liquid Fuels Tax Fund period from January 1, 2023, to December 31, 2024. The auditor determined that the municipality presented the Forms MS-965 in accordance with established criteria and standards, confirming the accuracy and compliance of the financial reporting related to the Liquid Fuels Tax Fund and its expenditures on local roads and infrastructure. The Pennsylvania Department of Transportation oversees the allocation and administration of these funds, based on criteria that include a municipality’s proportion of local road mileage and population. The audit highlights adjustments made by the Department of the Auditor General and conditions to ensure the continued allocation of funds, emphasizing the importance of compliance and addressing any discrepancies. The report concludes that the Forms MS-965 With Adjustments meet the requirements set by the Department of Transportation. This is an automated summary. Please rely on the contents included in the released audit report.