Borough of Clarks Summit – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report examines Form MS-965 With Adjustments for the Borough of Clarks Summit’s Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The borough’s management is responsible for preparing Form MS-965 according to specific criteria, while the auditor’s role is to give an opinion on this form. The examination followed the attestation standards of the AICPA and Government Auditing Standards, ensuring reasonable assurance that Form MS-965 is presented correctly in all material respects. No material weaknesses or noncompliance were found during the test, though unobserved weaknesses may exist. The audit aims to verify whether funds are spent following legal and regulatory guidelines, as delineated in the Department of Transportation’s Publication 9. The overall conclusion is that the report correctly presents the fund’s management with no significant issues.