Published October 17, 2025
About This Audit
An independent auditor examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Manor, Westmoreland County, Pennsylvania, from January 1, 2023, to December 31, 2024. This examination, conducted in accordance with American Institute of Certified Public Accountants’ attestation standards and Government Auditing Standards, aimed to provide reasonable assurance of the Forms’ compliance with the criteria established by the Department of Transportation’s (PennDOT’s) Publication 9. The auditor confirmed the Forms accurately presented the required information for this period. The Liquid Fuels Tax Municipal Allocation Law allows municipalities to receive annual allocations from the state’s Motor License Fund for maintaining roads and bridges, with funds distribution based on local road mileage and population. Municipalities must adhere to specific reporting and compliance requirements to receive these allocations. The purpose of the report was to support PennDOT’s regulatory functions. This is an automated summary. Please rely on the contents included in the released audit report.