Published March 5, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Somerset, Somerset County, Pennsylvania, covers the examination of the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments from January 1, 2021, to December 31, 2023. The management of the Borough is responsible for preparing these forms based on criteria detailed in Transport Publication 9. The audit, conducted according to attestation standards, found that the Forms MS-965 With Adjustments accurately present the required information. The report uncovered no material weaknesses in internal controls or significant instances of noncompliance with applicable laws and regulations. The audit confirmed that the funds were utilized as stipulated and indicated no need for additional opinions on internal controls or compliance. The purpose of the audit was to determine adherence to laws regarding fund usage, with no other purposes intended. The audit offered gratitude for the Borough’s cooperation during the process.