Published June 3, 2025
About This Audit
The independent auditor’s report for the Borough of Pillow in Dauphin County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The report examines Form MS-965 With Adjustments, reflecting the borough’s management’s responsibility for presenting the form per the criteria in the report’s Background. The examination, conducted following attestation standards by the AICPA and Government Auditing Standards, seeks to assure proper presentation. The auditor’s opinion states the Form MS-965 With Adjustments complies materially with necessary reporting obligations. This report is intended to help the Pennsylvania Department of Transportation execute its regulatory duties concerning the Liquid Fuels Tax Fund, as outlined in applicable laws and the Department’s Publication 9. The report also provides detailed notes on fund criteria, basis of presentation, and basis of accounting for the Liquid Fuels Tax Fund, ensuring transparency in the financial activities related to local road maintenance and infrastructure improvements.