Published January 28, 2025
About This Audit
The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Borough of Nesquehoning, Carbon County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2023. Conducted according to the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the examination aimed to determine whether the Form MS-965 was accurately presented concerning the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The audit revealed that the form meets the criteria in all material respects. There were no significant deficiencies or material weaknesses identified in internal controls related to the form. While compliance with specific legal provisions was tested, no opinions were expressed on it, but no instances of noncompliance were found. The report’s primary purpose is to ensure proper allocation and spending of the Liquid Fuels Tax Fund under the applicable laws and regulations.