Published January 29, 2025
About This Audit
The independent auditor’s report for the Borough of Roaring Spring, Blair County, Pennsylvania, examined the Liquid Fuels Tax Fund’s Form MS-965 with adjustments for the period from January 1, 2023, to December 31, 2023. The audit was conducted in adherence to the attestation standards of the American Institute of Certified Public Accountants and government auditing standards. The report confirmed that the Form MS-965 was presented correctly and aligned with the criteria described in the relevant standards. Despite testing for compliance, no material weaknesses or instances of noncompliance were found. The objective was to ensure funds were spent according to laws, and it was stated that the information was not suitable for other purposes. Municipalities receive allocations based on road mileage and population, and funds are used for road and bridge maintenance. Compliance with reporting and financial practices is required for fund allocation eligibility.