Published September 9, 2025
About This Audit
In August 2025, an independent audit was conducted for the Borough of Glendon’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The focus was on the accuracy of the Forms MS-965, which report fund usage based on criteria set by the Pennsylvania Department of Transportation and Publication 9. The audit, conforming to standards set by the AICPA and government auditing requirements, aimed to assess whether these forms were free from material misstatement and compliant with relevant laws. While the audit found no material weaknesses in internal control, one noncompliance issue—failure to obtain project approval—and a recurring issue of late receipt of allocation were noted. The audit aimed solely at verifying form presentation and did not extend to evaluating internal control over reporting or compliance with laws. Overall, the findings confirmed that the forms were materially accurate and aligned with transportation department criteria. This is an automated summary. Please rely on the contents included in the released audit report.