Published February 11, 2025
About This Audit
The independent auditor’s report for the Township of Hunlock, Luzerne County, examined Form MS-965 adjustments for the Liquid Fuels Tax Fund for the year 2023. The auditors, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, evaluated the form’s compliance with criteria set by the Pennsylvania Department of Transportation. They found the form to be fairly presented and identified no material weaknesses in the internal control. The report ensures the fund complies with laws governing its use for maintaining roads and bridges, as detailed in Act 655. The auditor’s scope did not include expressing opinions on compliance with other regulations or internal control. Their findings showed no instances of noncompliance, and the report is intended for use in verifying lawful allocation of tax funds and is not suitable for other purposes.