Published April 28, 2026
About This Audit
The audit reviewed the Borough of Oakland’s Liquid Fuels Tax Fund Forms MS-965 with Adjustments from January 1, 2021, to December 31, 2024. The municipality is responsible for presenting the forms according to specific criteria outlined by the Pennsylvania Department of Transportation and its publication standards. The audit, conducted under American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure accurate reporting and establish whether Forms MS-965 comply with the relevant criteria. The audit noted an “Over-Expended Equipment Purchase Tally,” requiring the borough to address the issue according to regulatory requirements. The report serves to assist the Pennsylvania Department of Transportation in executing its regulatory duties and highlights the importance of adherence to statutory requirements for the management and use of Liquid Fuels Tax Funds. This is an automated summary. Please rely on the contents included in the released audit report.