Published December 5, 2025
About This Audit
The independent auditor’s report examines Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Wallaceton Borough, Clearfield County, covering January 1, 2020, to December 31, 2024. The auditor assessed these Forms in compliance with the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring they meet the Pennsylvania Department of Transportation criteria. This report provides crucial insights to assist the Department of Transportation in executing its oversight responsibilities regarding the municipality’s use of Liquid Fuels Tax Fund allocations for road maintenance and repairs. The document outlines a meticulous examination process aimed at verifying the accuracy and appropriateness of Liquid Fuels Tax Fund expenditures and management, as dictated by regulatory and ethical standards, ensuring accountability and transparency in the use of tax funds.