Published March 6, 2026
About This Audit
The audit examined Form MS-965 with Adjustments for the Borough of Linesville’s Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The audit was conducted as per standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aims to ensure the form is presented accurately according to the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The report confirms that the form represents the fund’s activities accurately. The Liquid Fuels Tax Fund allocates state tax revenues to municipalities for road maintenance, based on road mileage and population, and municipalities must comply with multiple requirements to qualify for these funds. The Form MS-965 outlines expenditures, fund balance, and permissible spending on equipment, requiring any excess spending to be reimbursed. This is an automated summary. Please rely on the contents included in the released audit report.