Published February 18, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Pittston, Luzerne County, for January 1, 2022, to December 31, 2023, to ensure compliance with Pennsylvania’s financial regulations. The report assesses whether Forms MS-965 With Adjustments are presented in accordance with the Department of Transportation’s standards. The audit, conducted according to AICPA and Government Auditing Standards, found the forms materially accurate and no significant deficiencies in internal control. The Liquid Fuels Tax funds must be used for road maintenance and follow requirements set out in Act 655 and Department of Transportation’s Publication 9. Funds are allocated based on local road mileage and population. Municipalities must submit annual reports, comply with financial rules, and resolve any discrepancies to qualify for these funds. The audit concluded that Pittston’s Liquid Fuels Tax Fund adheres to the required criteria.