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PA Department of the Auditor General

Published November 24, 2025

About This Audit

The report outlines an attestation engagement regarding the Liquid Fuels Tax Fund of the Borough of South New Castle for the period January 1, 2023, to December 31, 2024. Conducted by the Department of the Auditor General, the examination evaluated the Forms MS-965 With Adjustments for compliance with Pennsylvania Department of Transportation’s criteria and standards. Despite noting a late receipt of the 2024 tax fund allocation, the report concludes that the forms are fairly presented in all material respects, barring any deviation from specified criteria. Though expressing no opinions on internal control, the report highlights the necessity for municipalities to maintain compliance with various fidelity standards to qualify for tax allocations. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General