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

The independent auditor’s report for the Borough of Moosic, Lackawanna County, Pennsylvania, involves an examination of the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The auditors assessed the presentation of Form MS-965 With Adjustments, under standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination aimed to determine whether the form was presented in compliance with the criteria outlined by the Pennsylvania Department of Transportation. The auditors found that the form did meet these standards in all material respects, further noting no deficiencies in internal control that were deemed material weaknesses. Although compliance with laws and regulations was tested, the auditors did not express an opinion on compliance. The purpose of the report is to ensure funds are allocated in line with legal guidelines, demonstrated by the adequate presentation of Form MS-965.