Published November 6, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Borough of West Middletown, Washington County, covering January 1, 2022, to December 31, 2024. The audit was conducted to ensure compliance with criteria outlined by the Pennsylvania Department of Transportation (PennDOT) in Publication 9, ensuring funds are used for street, road, and bridge maintenance as designated. The audit followed standards by the American Institute of Certified Public Accountants and aimed to provide reasonable assurance regarding the proper presentation of Forms MS-965, which outline Liquid Fuels Tax Fund expenditures and balances. The report concluded that the forms accurately reflect the financial activities regarding the Liquid Fuels Tax Fund for the specified period. This report assists PennDOT in fulfilling regulatory duties but is not suitable for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.