Published February 6, 2026
About This Audit
The audit examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Martinsburg Borough, Blair County, for the fiscal year 2024. The report affirms that the Form MS-965 is presented materially in accordance with the criteria outlined and relevant legislation. The audit follows established American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that the form furnishes the necessary information for regulatory compliance. The Liquid Fuels Tax fund grants municipalities funds for maintaining roads and bridges, distributed based on local road mileage and population. This is an automated summary. Please rely on the contents included in the released audit report.