Published September 11, 2025
About This Audit
The independent auditor examined Forms MS-965 With Adjustments for Roseto’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2024. The audit assessed compliance with Pennsylvania Department of Transportation (PennDOT) standards and American Institute of Certified Public Accountants guidelines. The municipality is responsible for managing the funds, used for maintaining streets, roads, and bridges. Allocations depend on a municipality’s road mileage and population. Funds must be deposited into a special fund and can only be used according to specific guidelines. In the audit, no discrepancies were found, and the forms were deemed accurate and suitable for their purpose in assisting PennDOT’s regulatory functions. The report is not intended for other uses. The auditor expressed appreciation for the cooperation shown by the Borough of Roseto during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.