Published November 6, 2025
About This Audit
The Independent Auditor’s Report examines Forms MS-965 with Adjustments for West Brownsville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The Borough’s management must present these forms following the Department of Transportation’s guidelines. The audit, performed per the American Institute of Certified Public Accountants and Government Auditing Standards, confirms the accuracy of the forms. The Liquid Fuels Tax Fund supports municipalities in maintaining roads and bridges through state allocations based on road mileage and population. Compliance with Act 655, timely report submissions, and resolving holds and reimbursements are necessary for funding. West Brownsville’s data is organized by fund expenditures, balance, and permissible spending limits, verified under Pennsylvania Liquid Fuels Tax allocation rules. The report is specifically meant for regulatory use by the Pennsylvania Department of Transportation. This is an automated summary. Please rely on the contents included in the released audit report.