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PA Department of the Auditor General

Published January 28, 2025

About This Audit

The Independent Auditor’s Report for the Township of North Abington, Lackawanna County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The report, directed to the Secretary of the Department of Transportation, examines Forms MS-965 and provides an opinion on whether these forms, with adjustments, are presented in accordance with relevant criteria. Conducted under attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the report confirms no material weaknesses were identified in internal controls. It notes the responsibility of municipalities to manage funds in compliance with legislative requirements for maintaining streets and roads. The report highlights essential criteria for Liquid Fuels Tax Fund allocations, including timely submissions of various reports and resolution of discrepancies. Despite a finding on the late receipt of allocations, the forms are deemed consistent with Pennsylvania’s requirements. The report is intended exclusively for assessing compliance with these standards and protocols.

Pennsylvania Department
of the Auditor General