Borough of Harveys Lake – Luzerne 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 concerning the Liquid Fuels Tax Fund of the Borough of Harveys Lake, Luzerne County, from January 1 to December 31, 2023. The audit was performed according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring the form’s presentation aligned with criteria from the Department of Transportation’s Publication 9. The report confirmed that the form met these criteria, despite noting a late allocation receipt. No material weaknesses in internal controls or noncompliance issues were found during the examination. However, one finding of interest included the late receipt of allocation funds. The report further outlined the background and criteria for the municipal fund’s allocations, which are drawn from the Motor License Fund and used for local road maintenance based on population and road mileage metrics. This report ensures that funds align with legislative requirements and Pennsylvania Department of Transportation policies.