Published September 10, 2025
About This Audit
The independent auditor’s report examines the Borough of Reynoldsville’s Liquid Fuels Tax Fund for January 2023 to December 2024, per Forms MS-965 with Adjustments. The audit, conducted following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, verified the forms were presented accurately and appropriately. The report assesses the municipality’s compliance with Pennsylvania’s Liquid Fuels Tax Municipal Allocation Law and the Department of Transportation Publication 9 requirements, which include submitting annual reports, making compliant deposits and expenditures, and resolving any discrepancies. The report confirms that the financial statement, covering transactions like equipment purchases and fund balances, adheres to specific state criteria, focusing on road maintenance funding. The findings serve the Pennsylvania Department of Transportation in executing its regulatory duties, ensuring proper fund management, and offering reliable municipal financial reporting. This is an automated summary. Please rely on the contents included in the released audit report.