Published June 5, 2025
About This Audit
The independent auditor examined the Liquid Fuels Tax Fund Forms MS-965 for the Borough of State College, Centre County, for January 1, 2022, to December 31, 2023. The objective was to express an opinion on the forms based on criteria set by the Pennsylvania Department of Transportation. The audit was done under the attestation standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The forms were audited to ensure compliance with Act 655 of 1956, as amended, which governs the use of liquid fuels taxes for maintaining local roads and bridges. The auditor found no material misstatements and concluded that the Forms MS-965 with Adjustments accurately present the required information per the determined criteria. The audit identified no significant internal control weaknesses or noncompliance issues to report. The report’s purpose was specifically to verify compliance with legal and administrative guidelines.