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PA Department of the Auditor General

Published February 4, 2025

About This Audit

This report summarizes the examination of the Borough of Highspire’s Liquid Fuels Tax Fund for the year 2023, conducted under the attestation standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The audit assessed the conformity of the Form MS-965 With Adjustments with the Pennsylvania Department of Transportation’s criteria. The examination found no material weaknesses in internal control or instances of noncompliance. The purpose was to ensure the funds were utilized according to the relevant state laws and regulations. The report is intended solely for this purpose and appreciates the Borough’s cooperation during the audit process.

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Pennsylvania Department
of the Auditor General