Published March 16, 2026
About This Audit
The audit examined the Forms MS-965 With Adjustments for Freeport Borough’s Liquid Fuels Tax Fund for January 1, 2022, through December 31, 2024. These forms outline the fund’s usage and compliance with related regulations, vital for ensuring roads and bridges’ maintenance in Armstrong County, Pennsylvania. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards by the Comptroller General. The audit confirmed that the forms accurately represent the required data under Pennsylvania Department of Transportation’s guidelines. The Liquid Fuels Tax Municipal Allocation Law mandates that non-county municipalities receive state allocations for local road upkeep, based on road mileage and population. For compliance, municipalities must submit annual reports, deposit tax funds correctly, and resolve issues identified in audits. This is an automated summary. Please rely on the contents included in the released audit report.