Published April 28, 2025
About This Audit
The Independent Auditor’s Report for the Township of Luzerne, Fayette County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2023. The report focuses on the Liquid Fuels Tax Fund, ensuring it is used in compliance with applicable laws and regulations as per the Pennsylvania Department of Transportation’s guidelines. The audit was conducted in line with attestation standards and Government Auditing Standards, aiming to provide reasonable assurance regarding the municipal fund’s financial statements. The audit found no material weaknesses or noncompliance, indicating the Form MS-965 was presented correctly per the standards. The audit examined internal controls over reporting but did not express opinions on compliance beyond the set scope. This audit ensures funds are appropriately allocated for the maintenance and repair of infrastructure, with detailed summaries provided in the respective sections of the report. The Township of Luzerne extended cooperation during this audit process.