Published March 3, 2025
About This Audit
The independent auditor’s report evaluates the Liquid Fuels Tax Fund of the City of Johnstown, Cambria County, for the period of January 1, 2022, to December 31, 2023. This examination, conducted by the standards established by the American Institute of Certified Public Accountants and Government Auditing Standards, assesses whether the municipality’s Forms MS-965 with adjustments present accurate financial information according to the Department of Transportation’s Publication 9. The report found the forms to be fairly presented, with no material weaknesses in internal controls. Compliance tests revealed no noncompliance or other issues affecting the Forms MS-965. The report underscores that funds from the Liquid Fuels Tax must be used in compliance with pertinent laws and Department of Transportation guidelines, specifically for road maintenance and related expenses. The audit concludes that Johnstown’s financial presentation of the Liquid Fuels Tax Fund meets necessary criteria for the audited period.