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PA Department of the Auditor General

Published October 23, 2025

About This Audit

The independent auditor’s report examines the Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Borough of Madison, Westmoreland County, covering January 1, 2023, to December 31, 2024. The audit, conducted according to AICPA and government standards, found that the forms meet the criteria of the Pennsylvania Department of Transportation. The forms show the fund’s financial activities, used for road maintenance per state law. The report details the allocation process based on local road mileage and population, stipulating that municipalities must submit various reports and comply with criteria to receive funds. The report is specifically for aiding PennDOT with regulatory functions and not for other purposes. The audit found the evidence collected was sufficient and concluded that the forms accurately represent the borough’s liquid fuels tax fund activity for the given period. Any questions can be directed to the Bureau of County Audits. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General