Published September 10, 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 Marion Heights for the period from January 1, 2020, to December 31, 2024. The examination follows attestation standards by the AICPA and Government Auditing Standards. The auditor confirmed that the Forms MS-965 with Adjustments meet the criteria of the Pennsylvania Department of Transportation, with no significant deficiencies found, except for noted lateness in allocation receipts. The report assists in the regulatory needs of the Pennsylvania Department of Transportation. The Liquid Fuels Tax Municipal Allocation Law allocates funds for maintaining roads and bridges, based on local road mileage and population. Compliance with Act 655 and accurate submission of required reports and audits are crucial for municipalities to secure and manage funds effectively. This is an automated summary. Please rely on the contents included in the released audit report.