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PA Department of the Auditor General

Published March 11, 2025

About This Audit

The independent auditor’s report for the Borough of Washingtonville in Montour County, Pennsylvania, examines Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2023. The auditor assessed the financial statements in compliance with standards from the American Institute of Certified Public Accountants and relevant government auditing standards to ensure proper presentation of the forms according to specified criteria. The audit did not identify significant deficiencies or material weaknesses in internal controls, nor instances of noncompliance with laws or regulations affecting the forms. The report underscores the importance of the Liquid Fuels Tax Fund in maintaining and repairing local infrastructure, notes the regulatory authority of the Department of Transportation over these funds, and describes the criteria and required documentation municipalities must submit to comply with the Liquid Fuels Tax Municipal Allocation Law.

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Pennsylvania Department
of the Auditor General