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PA Department of the Auditor General

Published December 29, 2025

About This Audit

The audit for the Borough of Gilberton’s Liquid Fuels Tax Fund examined the Forms MS-965 for compliance during the period of January 1, 2023, to December 31, 2024. The audit concluded that the Forms MS-965 With Adjustments meet the required criteria, noting no significant discrepancies or noncompliance issues under the Government Auditing Standards, except for a noted over-expended equipment purchase tally, which is mentioned as a finding. This report aims to aid the Pennsylvania Department of Transportation in ensuring that the Liquid Fuels Tax Fund is properly administered under relevant laws and regulations. Any excess in equipment expenditure must be reimbursed to the fund. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General