Published February 10, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 with adjustments for the Borough of Salisbury, Somerset County, Pennsylvania, from January 1, 2021, to December 31, 2023. The examination follows attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards by the Comptroller General of the United States. The audit aims to provide reasonable assurance that the Forms MS-965 conform to the Pennsylvania Department of Transportation’s requirements. The auditor concludes that the forms present accurate and material information as required. No significant deficiencies or material weaknesses in internal control were identified, and no instances of noncompliance with relevant laws or regulations were found. The report’s main purpose is to verify that Liquid Fuels Tax Fund money is spent according to legal and regulatory standards. This examination underlines the responsible and compliant management of the funds by the Borough of Salisbury.