Published March 27, 2025
About This Audit
The independent auditor’s report for the Township of Elmhurst in Lackawanna County, Pennsylvania, verifies the accuracy of the township’s Form MS-965, including adjustments, for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. Conducted in accordance with professional standards, the examination assures the form is accurately presented. The report found no material weaknesses in internal controls or significant compliance issues with applicable laws or regulations. The Liquid Fuels Tax Fund, governed by the Pennsylvania Liquid Fuels Tax Municipal Allocation Law, distributes funds to municipalities for local road maintenance based on road mileage and population. Strict criteria and reporting requirements ensure the legitimate use of these resources. The report confirms that Elmhurst managed the funds according to regulations outlined in the Department of Transportation’s Publication 9, with no deficiencies discovered during the audit that required reporting.