Published March 17, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Shippenville in Clarion County, PA, from January 1, 2022, to December 31, 2024. The audit, which adhered to AICPA and Government Auditing Standards, evaluated whether the forms comply with criteria outlined by the PA Department of Transportation’s Publication 9. The report concludes the forms accurately portray the Liquid Fuels Tax Fund information, enabling the Department to perform its regulatory functions. Compliance requires submitting reports, resolving discrepancies, and adhering to Act 655 for road and bridge funding. The Borough’s fund management, based on specific population and road mileage metrics, follows guidelines for appropriate use and possible loan actions. This is an automated summary. Please rely on the contents included in the released audit report.