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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Dunmore, Lackawanna County, PA, for 2023. The report evaluates Form MS-965 with Adjustments under standards from the American Institute of Certified Public Accountants and Government Auditing Standards. During the prior period, the borough improperly used $70,360.50 without project approval and for duplicate invoice payments of $5,200, but has since reimbursed its funds. The audit found that, aside from these past issues, the Form MS-965 is materially accurate. The auditors examined Dunmore’s compliance with laws and regulations but did not express opinions on internal controls. No new material weaknesses were identified, and no noncompliance was found. This report aims to ensure the proper use of the Liquid Fuels Tax Fund according to state laws and is not intended for other purposes.