Published February 26, 2026
About This Audit
The audit for the Borough of Saltillo, covering the Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2024, examined the Forms MS-965 with adjustments. The audit was conducted according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found that while the forms mostly adhered to prescribed criteria, certain deviations were noted, including a duplicate invoice payment, the late receipt of a 2024 allocation, and outstanding reimbursement from a prior audit. The report highlights deficiencies including duplicate payments recorded into the General Fund and tardy allocation receipts, and it notes that corrective actions and recommendations from previous examinations remain partially unresolved. Despite these issues, the audit provides assurance on the material presentation of the forms within the defined criteria for the examined period. The report aims to support Pennsylvania Department of Transportation’s regulatory authority. This is an automated summary. Please rely on the contents included in the released audit report.