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PA Department of the Auditor General

Published March 10, 2025

About This Audit

An independent auditor’s report was conducted for the Borough of Linesville’s Liquid Fuels Tax Fund, covering the period from January 1 to December 31, 2023. This audit, as mandated by the Pennsylvania Department of Transportation (PennDOT), evaluates the Form MS-965 With Adjustments to ensure compliance with specific criteria outlined in PennDOT’s Publication 9. The report, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, found no deficiencies of material weakness in internal control, nor instances of noncompliance. The audit confirmed that the Borough of Linesville appropriately managed its funds according to state regulations, specifically ensuring funds were exclusively used for the designated purpose of maintaining streets, roads, and bridges. This ensures that the funds’ usage aligns with the allocation guidelines benefiting from the state’s Motor License Fund.

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Audit County:

Pennsylvania Department
of the Auditor General