Published February 11, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund (Form MS-965 With Adjustments) of West Abington Township, Lackawanna County, for 2023. The report confirms that the form accurately presents information per Pennsylvania’s Department of Transportation requirements. The audit adheres to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, focusing on internal control deficiencies, fraud, and compliance issues. No material internal control weaknesses or cases of noncompliance were found. The audit tests Township compliance with applicable laws and regulations without issuing a compliance opinion. The report’s sole purpose is to verify lawful fund usage, highlighting the annual municipality requirements for Liquid Fuels Tax funds, such as report submissions and financial condition surveys. The audit’s findings ensure that liquid fuels tax information aligns with the Department of Transportation criteria, and no substantive discrepancies were identified.