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PA Department of the Auditor General

Published April 14, 2025

About This Audit

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Borough of Midway, Washington County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The report ensures compliance with the Pennsylvania Department of Transportation’s criteria, focusing on whether Form MS-965, with adjustments, is fairly presented. The audit follows professional standards and assesses risks of material misstatement due to errors or fraud. No significant deficiencies or noncompliance that materially affect the form were identified. The audit’s primary purpose is to confirm compliance with regulations on fund usage. Responsibilities include ethical independence and reporting on internal control weaknesses, fraud, or noncompliance. During the audit, no material weaknesses were found. The report is intended solely to evaluate fund compliance per regulations and is not applicable for any other purposes. If questions arise, the Bureau of County Audits remains available for contact.

Pennsylvania Department
of the Auditor General