Borough of White Haven – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of White Haven’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. An examination was conducted according to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found that the Form MS-965 with Adjustments appropriately represents the fund’s expenditures in accordance with the Pennsylvania Department of Transportation’s guidelines. No material weaknesses in internal controls or noncompliance issues were identified during the audit. The purpose of this report is to ensure the Borough’s compliance with acts governing the use of Liquid Fuels Tax funds for maintaining roads, streets, and bridges. The examination included tests of the Borough’s compliance with relevant laws and regulations, but the report does not express an opinion on internal controls. The report concludes that funds were spent as required.