Published January 27, 2026
About This Audit
An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Indian Lake, Somerset County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The report examined Forms MS-965 With Adjustments, as presented by the municipality’s management following the guidelines outlined in the Department of Transportation’s Publication 9. The examination adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring that the forms are materially accurate. The report highlights a significant finding of a late allocation receipt. This report assists the Pennsylvania Department of Transportation in regulating municipal compliance with the Liquid Fuels Tax Fund requirements. This is an automated summary. Please rely on the contents included in the released audit report.