Published March 25, 2025
About This Audit
An independent auditor examined the Liquid Fuels Tax Fund of the Borough of Bellefonte, Centre County, for the year 2023, verifying its compliance with Pennsylvania’s Department of Transportation regulations. The municipality’s management is tasked with preparing the Form MS-965 according to specified criteria, whereas the auditor’s responsibility is to express an opinion on the form’s accuracy. The audit followed established standards and found the form presented fairly in all material aspects. The audit did not identify deficiencies in internal control or noncompliance that materially affect the form. The Liquid Fuels Tax Fund, allocated from the state’s Motor License Fund, must be used for maintaining roads and bridges, with municipalities required to follow various submission and procedural criteria to receive funds. The audit concluded that the fund’s money was spent as per laws and regulations. No significant issues or misstatements were identified during the examination process.