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PA Department of the Auditor General

Published January 26, 2026

About This Audit

The audit examined the Borough of Vandergrift’s Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report assesses the municipality’s compliance with the Department of Transportation’s criteria and emphasizes the management’s responsibility for the accuracy of Forms MS-965. The audit concluded that these forms are presented accurately concerning the Pennsylvania Department of Transportation requirements. The report underscores the importance of complying with the Liquid Fuels Tax Municipal Allocation Law, which allocates funds for road and bridge maintenance based on local road mileage and population. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General