Published June 3, 2025
About This Audit
The Independent Auditor’s Report examined the Borough of Girard’s Form MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1 to December 31, 2024. The audit aimed to ensure Form MS-965 was presented according to the Pennsylvania Department of Transportation criteria. The examination, conducted under American Institute of Certified Public Accountants and Government Auditing Standards, confirmed that Form MS-965 presented the required information accurately. The report emphasized the auditor’s independence and ethical compliance throughout the process. Although no material weaknesses were found, the possibility of unidentified weaknesses remains. The purpose of the audit was to verify compliance with laws and regulations related to the expenditure of the Liquid Fuels Tax Fund. The audit found no instances of noncompliance or deficiencies worth reporting. This report assures the proper administration and utilization of the Liquid Fuels Tax Fund money by the municipality per legal guidelines.