Published July 31, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Penbrook in Dauphin County, Pennsylvania, examines Form MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The auditors conducted their examination according to standards from both the American Institute of Certified Public Accountants and Government Auditing Standards. They affirm that the form complies with criteria from the report’s background and Pennsylvania Department of Transportation’s Publication 9. The report’s objective is to support the Department of Transportation’s regulatory authority regarding the utility of the Liquid Fuels Tax Fund, which municipalities receive from Pennsylvania’s Motor License Fund to maintain roads and bridges. The examination includes assessing risk and gathers evidence to offer a reasonable opinion on the form’s accuracy in accordance with relevant criteria. Additionally, the report emphasizes maintaining independence and ethical standards. The Liquid Fuels Tax Fund is vital for local infrastructure maintenance, significantly impacting municipalities’ financial planning. This is an automated summary. Please rely on the contents included in the released audit report.