Published March 3, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund of the Borough of Harrisville, Butler County, Pennsylvania, for a period from January 1, 2023, to December 31, 2024. The report assessed the municipality’s financial statements, represented by Forms MS-965 With Adjustments, following American Institute of Certified Public Accountants attestation standards and Government Auditing Standards. The examination confirms that the forms meet the Department of Transportation’s criteria, detailing fund allocations and expenditures related to road maintenance. Findings point to a recurring issue of late fund allocation receipts but no significant deficiencies or noncompliance were observed. The report’s purpose is to aid the Pennsylvania Department of Transportation in regulatory duties. This is an automated summary. Please rely on the contents included in the released audit report.