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PA Department of the Auditor General

Published August 17, 2025

About This Audit

The audit examines the Liquid Fuels Tax Fund of the Borough of Bear Creek Village, Luzerne County, for 2024. The examination ensures compliance with criteria set by the Pennsylvania Department of Transportation for presenting Form MS-965. Conducted according to standards by the AICPA and Government Auditing Standards, it aimed to verify the accuracy and compliance of the financial report. The report found no material weaknesses or noncompliance that affect the presentation of Form MS-965. The audit confirmed that the Borough’s financial practices align with these requirements, ensuring that the fund’s expenditures were properly accounted for and compliant with legal standards. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General