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

An independent auditor examined the Liquid Fuels Tax Fund Form MS-965 With Adjustments for the Borough of Jeddo, Luzerne County, Pennsylvania, covering January 1 to December 31, 2023. The examination followed the American Institute of Certified Public Accountants and Government Auditing Standards. The report focused on whether the funds were handled according to Pennsylvania Department of Transportation guidelines and did not aim to assess internal controls explicitly. The auditor found that the form was prepared materially according to the specified criteria, with no detected significant deficiencies or noncompliance issues. The audit ensures that the Borough’s Liquid Fuels Tax Fund allocation complies with relevant laws, thereby allowing the proper maintenance of local infrastructure. However, the report highlights this process is specific to funds’ regulated use and is unsuitable for other purposes.