Published March 10, 2026
About This Audit
The audit for the Borough of Smithton, Westmoreland County, reviewed the Forms MS-965 With Adjustments for their Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit followed American Institute of Certified Public Accountants standards, ensuring the forms are materially accurate. The report concludes that the forms appropriately present the required information, aiding the Pennsylvania Department of Transportation’s regulatory authority. The Liquid Fuels Tax provides funding to municipalities for street maintenance, with allocations based on road mileage and population. Funds are deposited in a special fund, with regulations for usage and reporting set by the Department of Transportation’s policies. This is an automated summary. Please rely on the contents included in the released audit report.