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

This independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Moscow, Lackawanna County, for the period from January 1, 2023, to December 31, 2023. The audit evaluates the adherence to criteria set forth in the Department of Transportation’s Publication 9 and the Liquid Fuels Tax Municipal Allocation Law. The Form MS-965, as adjusted, is reviewed for reasonable assurance of correctness and compliance. The audit adheres to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, requiring an assessment of risk for material misstatement. No material weaknesses or significant deficiencies in internal control were identified, nor noncompliance instances with laws, regulations, or grant agreements. The report’s purpose is to ensure that funds are spent following legal stipulations, and it’s not intended for other uses. The report expresses appreciation for cooperation from the Borough of Moscow.