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PA Department of the Auditor General

Published November 24, 2025

About This Audit

The independent auditor’s report examines the Borough of Newburg’s Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2024. The report assesses the accuracy of Form MS-965 with Adjustments, ensuring it aligns with criteria stipulations by the Pennsylvania Department of Transportation and auditing standards. The audit finds the financial statements are presented appropriately, but highlights a key issue: the practice of pre-signing checks should be stopped. Background information reveals that the Liquid Fuels Tax Fund is allocated to municipalities for street and road maintenance based on road mileage and population. The Department of Transportation oversees the fund’s administration, requiring municipalities to comply with several regulations and reporting obligations to receive allocations. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General