Published February 11, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Borough of West Wyoming, Luzerne County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The report evaluates the Forms MS-965 with Adjustments according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor expressed that the forms are presented correctly according to the established criteria and did not find any issues with internal controls or compliance that could materially affect these forms. The Liquid Fuels Tax Municipal Allocation Law governs these funds, which are used for maintaining municipal road infrastructure. Each municipality must adhere to various reporting and compliance standards, including submitting specific reports and resolving discrepancies, to qualify for annual fund allocations. The purpose of the auditor’s report is to ensure compliance with relevant laws and regulations, not to provide an opinion on internal controls or compliance.