City of Wilkes-Barre – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examined the Liquid Fuels Tax Fund of Wilkes-Barre, Luzerne County, for January 1, 2022, to December 31, 2023. This examination, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, assessed the Forms MS-965 with Adjustments based on criteria in the Pennsylvania Department of Transportation’s Publication 9. The report confirms that these forms are materially accurate for the stated period. However, a material weakness in internal control was identified: only one signature was required for issuing checks from the fund. No instances of noncompliance with laws or regulations affecting these forms were found, but the report is intended solely to verify fund allocation compliance. The financial assurance was obtained through careful procedures, but internal control opinions were not expressed. The auditor appreciated the cooperation of city officials and outlined criteria and requirements for municipalities to maintain compliance with state law in managing the Liquid Fuels Tax Fund.