Published January 28, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Dennison, Luzerne County, for the period January 1, 2023, to December 31, 2023. The auditor adhered to attestation standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to determine whether the funds were utilized following the Pennsylvania Department of Transportation’s regulations. The audit found no material weaknesses in internal control or noncompliance with legal provisions. The Liquid Fuels Tax Fund allocates funds based on municipal road mileage and population, to be used for road and bridge maintenance. Municipalities must meet specific criteria, such as timely submissions of reports and compliance with financial conditions, to receive funds. The report concludes that the Form MS-965 is presented materially in line with the Department of Transportation’s criteria.