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

The Independent Auditor’s Report for the Borough of Forty Fort’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. The auditor examined the municipality’s Form MS-965 with Adjustments, ensuring compliance with criteria set by the Pennsylvania Department of Transportation and the Department of Transportation’s Publication 9. The audit was performed according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit considered internal control deficiencies, noting a significant deficiency of duplicate invoice payments but no material weaknesses. The report found no noncompliance with laws or regulations. The purpose was to assess the appropriate expenditure of Liquid Fuels Tax Fund in accordance with relevant laws and regulations. The report aims to ensure that funds are used properly for road and bridge maintenance as outlined in the Background section and is not meant for other purposes.