Published April 14, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Luzerne, Luzerne County, Pennsylvania, covers the examination of the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The auditor’s responsibility was to express an opinion on this form based on attestation standards. The auditor concluded that the form presents the required information accurately for the specified period, in accordance with set criteria. There were no identified significant deficiencies or material weaknesses in internal control. The report also includes information about compliance checks with laws, regulations, and agreements, with no noncompliance detected. The report’s purpose is to verify fund usage for maintenance and repair of local infrastructure in accordance with applicable laws and regulations. This summary provides a concise overview of the auditor’s findings and conclusions regarding the financial documentation for the specified period.