Published September 11, 2025
About This Audit
An independent auditor conducted an attestation engagement on the Liquid Fuels Tax Fund for the Borough of Warrior Run, Luzerne County, for the year 2024. The Form MS-965, prepared by the municipality, was examined to ensure it complies with criteria detailed in the Department of Transportation’s Publication 9. These funds assist municipalities in maintaining roads and bridges, with allocation based on road mileage and population. The audit examined funds managed under the Liquid Fuels Tax Municipal Allocation Law, requiring accurate reporting and ethical compliance. The auditor found that the Form MS-965 presented the necessary information accurately. This report helps the Pennsylvania Department of Transportation regulate the fund’s use effectively. The financial activities of the municipality fall within state aid revenues, and the report relies on cash basis accounting, recognizing revenues and expenditures upon receipt and payment, respectively. The examination by the auditor concluded that the Form MS-965 With Adjustments was correctly prepared. This is an automated summary. Please rely on the contents included in the released audit report.