Published May 22, 2025
About This Audit
An independent audit was conducted on the Liquid Fuels Tax Fund for the Borough of Masontown, Fayette County, Pennsylvania, for the period of January 1, 2023, to December 31, 2023. The audit, performed in accordance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards, assessed whether Form MS-965 With Adjustments was presented accurately. The auditors found that the Form MS-965 With Adjustments was correctly presented, in accordance with the Pennsylvania Department of Transportation’s criteria and regulations. No significant deficiencies or material weaknesses in internal control were identified, and no noncompliance with laws or regulations was found. The purpose of this audit is to ensure compliance with laws governing the spending of Liquid Fuels Tax Fund money. The Audit Report highlighted the importance of municipalities in ensuring proper use of the funds as per legal requirements.