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PA Department of the Auditor General

Published February 11, 2025

About This Audit

The Independent Auditor’s Report details an examination of the Borough of Allenport’s Liquid Fuels Tax Fund Forms MS-965, covering January 1, 2022, to December 31, 2023. The responsibility of management is to prepare these forms per certain criteria, while the auditor’s role is to express an opinion on their presentation. The audit adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring the accounts are presented materially correctly. The audit found that the forms met requirements and revealed no significant compliance issues or deficiencies in internal controls. The Liquid Fuels Tax Fund, guided by Pennsylvania’s Act 655 and Department of Transportation regulations, allocates funds based on road mileage and population for municipal road, street, and bridge maintenance. The report is intended to verify adherence to relevant laws for spending the fund’s money.

Pennsylvania Department
of the Auditor General