Published February 21, 2025
About This Audit
The Independent Auditor’s Report for the Township of Kingston, Luzerne County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The auditors examined Form MS-965 With Adjustments, prepared by the municipality’s management according to criteria described in the Background section and standards set by the Department of Transportation’s Publication 9. The audit was performed in accordance with American Institute of Certified Public Accountants’ standards and Government Auditing Standards. The auditors concluded that the Form MS-965, with adjustments, is materially accurate and meets the Department of Transportation’s requirements. While conducting the audit, the auditors did not identify any material weaknesses in internal controls or instances of noncompliance with regulations. The report’s purpose is to ensure funds are spent according to relevant laws and regulations. The auditors appreciated the cooperation provided by the Township during their examination.