Published March 5, 2025
About This Audit
The independent auditor’s report examines the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of New Columbus Borough, Luzerne County, covering January 1, 2022, to December 31, 2023. Responsibility for presenting these forms per specific criteria lies with the municipality’s management, while the auditor’s role is to express an opinion based on the examination. This examination followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring fair presentation in all material respects. No material weaknesses in internal control or noncompliance were found during the tests. The report clarifies its purpose of determining lawful spending within the Liquid Fuels Tax Fund and is not suited for other applications. The criteria and procedures for managing and reporting related funds according to Pennsylvania law and Department of Transportation guidelines are provided. Timothy L. DeFoor, the Auditor General, authored the report on January 11, 2025.