Published January 27, 2026
About This Audit
The audit of the Borough of North East, Erie County, Pennsylvania, examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund for 2024. This examination follows attestation standards from the AICPA and Government Auditing Standards. The report highlights the municipal management’s responsibility for accurate financial reporting and notes a required reimbursement of $102,279.17 by the municipality to the fund for retroactive expenditures. This amount was reimbursed in March 2025, beyond the examination period. Despite this deviation, the Form MS-965 with Adjustments is deemed materially correct in its representation of the fund as per the Department of Transportation’s criteria. This is an automated summary. Please rely on the contents included in the released audit report.