Published March 25, 2026
About This Audit
The audit reviewed Forms MS-965 With Adjustments for the Borough of Smethport’s Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024. The audit, adhering to the American Institute of Certified Public Accountants and Government Auditing Standards, ensures these forms meet the Pennsylvania Department of Transportation’s criteria. This fund, regulated under Act 655, allocates liquid fuels tax resources for local road and bridge maintenance. The audit concluded that the forms accurately represent the fund’s financial activities, providing necessary assurances for the Pennsylvania Department of Transportation’s regulatory purposes. This is an automated summary. Please rely on the contents included in the released audit report.
