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PA Department of the Auditor General

Published August 12, 2025

About This Audit

The independent auditor’s report for the Borough of Gettysburg’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, examined Forms MS-965 with Adjustments. The auditor ensured these forms were aligned with Pennsylvania’s Department of Transportation’s criteria, as outlined in the report’s Background section and Publication 9. The audit, following standards by the American Institute of Certified Public Accountants and the Government Auditing Standards Board, confirmed that the forms accurately represent the required information. The report is specific to PennDOT’s regulatory needs and not intended for other purposes. The Liquid Fuels Tax Fund allows municipalities to use state funds for road and bridge maintenance, with allocations based on local road mileage and population. Requirements include submitting annual reports and ensuring compliance with Act 655 provisions. The financial segment reflects the management of state aid revenues for local infrastructure. 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