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PA Department of the Auditor General

Published December 21, 2025

About This Audit

The audit for the Borough of Freeland’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, evaluated Form MS-965 with Adjustments. The report confirms compliance with attestation standards by AICPA and U.S. Government Auditing Standards, ensuring that Form MS-965 is properly presented according to the outlined criteria. The audit confirmed the appropriate administration of funds by Pennsylvania’s Department of Transportation and noted no material discrepancies. Conducted on December 10, 2025, the report’s primary purpose was to aid PennDOT in regulatory compliance, detailing fund management protocols, required submissions, and compliance standards. 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