Township of Roaring Brook – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Liquid Fuels Tax Fund of Roaring Brook Township, Lackawanna County, for 2023, ensuring it adhered to the criteria set by the Pennsylvania Department of Transportation (PennDOT). The Form MS-965, including adjustments, was reviewed following standards from the American Institute of Certified Public Accountants and the Government Auditing Standards. The audit aimed to confirm that the financial details were presented accurately, with consideration of any internal control weaknesses or risks of misstatement, although no material weaknesses were identified. The report’s primary purpose is to ensure compliance with relevant laws and regulations governing the Liquid Fuels Tax funds, which are allocated to municipalities for road and bridge maintenance. The funds’ use must align with Act 655 of 1956. Roaring Brook Township met all requirements for these allocations, and no instances of noncompliance were found in the examination, which was not intended to assess internal control effectiveness.