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PA Department of the Auditor General

Published February 13, 2025

About This Audit

The independent auditor’s report examined the Borough of Freemansburg’s Liquid Fuels Tax Fund for 2023, focusing on accuracy and compliance with the criteria set by the Pennsylvania Department of Transportation. Conducted under the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, the examination aimed to ensure the Form MS-965 with Adjustments was appropriately presented and in compliance. The audit found that the form met all material criteria for the Liquid Fuels Tax Fund reporting. No material weaknesses were identified in internal controls, and the examination revealed no instances of noncompliance with relevant laws or regulations. This report is vital for confirming that the Borough’s Liquid Fuels Tax Fund expenditure aligns with legislative requirements and is not intended for any other purpose.

Pennsylvania Department
of the Auditor General