Published September 11, 2025
About This Audit
The independent auditor’s report for the Borough of Mount Carmel’s Liquid Fuels Tax Fund covered the period from January 1, 2020, to December 31, 2024. The audit, conducted according to AICPA and Government Auditing Standards, evaluated the accuracy of Forms MS-965 with adjustments based on criteria from Pennsylvania’s Department of Transportation guidelines. Significant findings included non-compliance with advertising and bidding requirements and missing documentation for price quotations. The borough spent over $70,000 on street sign purchases and installations in 2022 and 2023 without the required advertising for bids. Similar issues arose in 2021 and 2024, with inadequate documentation for price quotations. While the report contained these compliance issues, it concluded that the Forms MS-965, with adjustments, correctly represented the relevant information. The report aims to help the Pennsylvania Department of Transportation manage these funds under its regulatory authority. This is an automated summary. Please rely on the contents included in the released audit report.