Published March 3, 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 Fell, Lackawanna County, for 2023. The audit, adhering to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aims to ensure the report’s accuracy regarding material misstatement risks, fraud, or error. The audit found that the Form MS-965 accurately presents the required information. The audit also assessed compliance with laws and regulations affecting the report’s financial details, finding no compliance issues. It highlights the process of fund allocation based on local road mileage and population proportions and stresses that expenditure must meet specific criteria. Additionally, municipalities must submit necessary reports and documentation for ongoing compliance. The report concludes that Liquid Fuels Tax Fund expenditures were appropriately managed and the findings submitted offer an accurate representation of the requirements met.