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PA Department of the Auditor General

Published January 26, 2026

About This Audit

The audit examines the Liquid Fuels Tax Fund of the Borough of Emporium, Cameron County, from January 1, 2023, to December 31, 2024. The audit ensures the accuracy of Forms MS-965 With Adjustments, following criteria set by the Pennsylvania Department of Transportation. These forms outline allocations for local road maintenance funded by the Liquid Fuels Tax, distributed based on a municipality’s road mileage and population. The audit confirms the Borough’s financial reporting aligns with the regulatory requirements, ensuring proper management of state funds. The audit concludes that the financial activities are presented accurately, following the Department of Transportation’s criteria. 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