Published February 13, 2025
About This Audit
The independent auditor’s report for the Borough of Rochester’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2023, examined the proper presentation of Form MS-965 With Adjustments. The report adhered to American Institute of Certified Public Accountants and Government Auditing Standards and found the form met the required criteria set by the Pennsylvania Department of Transportation. No material weaknesses or instances of noncompliance were identified in regard to internal controls or relevant laws and regulations. The report emphasized the purpose of ensuring the fund’s appropriate usage according to applicable laws. The background section outlined the Liquid Fuels Tax Municipal Allocation Law, which dictates fund allocation based on local road mileage and population, and sets various compliance requirements for municipalities. The audit affirmed that Rochester’s fund utilization complied with these laws and the Department of Transportation’s Publication 9.