Published November 24, 2025
About This Audit
An independent audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Watsontown, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to verify if these forms align with criteria outlined in the Department of Transportation’s Publication 9. Conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit found that the forms are materially accurate. However, a notable finding was the late receipt of allocations deposited into the General Fund. This report serves to aid the Pennsylvania Department of Transportation in regulatory oversight of the Liquid Fuels Tax Fund, highlighting adherence to or deviations from established financial practices. This is an automated summary. Please rely on the contents included in the released audit report.
