Borough of Edwardsville – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Edwardsville’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. It aims to ensure funds are spent according to Pennsylvania laws and regulations. The Borough’s management is responsible for preparing the Form MS-965, while the auditors assess its accuracy against established criteria. The audit found no significant deficiencies in internal control or instances of noncompliance with relevant legal provisions. The audit adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The funds, derived from state taxes, support road and bridge maintenance. The report, intended for the use outlined, cannot be used for other purposes. The Borough cooperated throughout the audit process. This summary outlines the audit’s scope, findings, and compliance requirements for managing the Liquid Fuels Tax Fund.