Published November 4, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Stillwater, Columbia County, PA, concerns the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. The auditor confirmed that the Forms were presented according to the Pennsylvania Department of Transportation (PennDOT) criteria and concluded that they materially comply with the relevant guidelines. The report, focused on assisting PennDOT’s regulatory functions, outlines requirements municipalities must meet to receive liquid fuels tax allocations, including submitting reports and making compliant expenditures. The audit ensures liquid fuels tax funds are used for their intended purpose: maintaining and improving roads and bridges. The financial activities are reported in a special fund — the Liquid Fuels Tax Fund. This ensures compliance with Act 655 and other regulations. The report is explicitly intended for PennDOT’s use and is not suitable for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.