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PA Department of the Auditor General

Published March 6, 2025

About This Audit

The Independent Auditor’s Report for the Borough of Conneautville in Crawford County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Form MS-965 With Adjustments for 2023. The municipality must adhere to the criteria described in the report’s Background section and the Department of Transportation’s Publication 9. The audit was conducted under the standards of the AICPA and Government Auditing Standards to assure the accuracy of the Form MS-965. No material weaknesses in internal controls or significant deficiencies were found, and no noncompliance matters were reported under Government Auditing Standards. The report aims to ensure the proper use of Liquid Fuels Tax Fund money in compliance with relevant laws and regulations. The criteria for fund management and reporting, outlined in Sections 1 and 2 of Form MS-965, address major and minor equipment purchases and fund balances based on state allocations.

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Pennsylvania Department
of the Auditor General