Published September 11, 2025
About This Audit
The Independent Auditor’s Report examined the Borough of Elkland’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2021, to December 31, 2024. The examination adhered to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The forms were assessed for compliance with criteria outlined in the Pennsylvania Department of Transportation’s Publication 9. Based on this examination, the forms accurately presented the required information for the Pennsylvania Department of Transportation for the specified period. The report aimed to aid the Department of Transportation in fulfilling its regulatory duties and is not intended for any other purpose. Findings were based on evidence collected according to these standards, with a focus on minimizing material misstatement risks. The financial activities of the Liquid Fuels Tax Fund were accounted for separately, emphasizing transparency and compliance with state regulations. This is an automated summary. Please rely on the contents included in the released audit report.