Published September 11, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Sugar Notch in Luzerne County, Pennsylvania, covers the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The auditors examined Form MS-965 With Adjustments and found it accurately reflected the requirements of the Pennsylvania Department of Transportation. The examination adhered to attestation standards, assessing risks of misstatement due to error or fraud. The auditors did not uncover any reportable issues under Government Auditing Standards, though a recurring issue of late allocation receipt was noted. The report assists PennDOT in regulation compliance regarding the Liquid Fuels Tax Fund, which provides municipalities with funds for road and bridge maintenance, calculated based on road mileage and population proportions. Municipalities must comply with specific requirements to continue receiving these allocations. The report is exclusively for fulfilling regulatory compliance purposes. This is an automated summary. Please rely on the contents included in the released audit report.