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PA Department of the Auditor General

Published September 15, 2025

About This Audit

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Dallas, Luzerne County, for the period from January 1, 2024, to December 31, 2024. The report, addressed to the Department of Transportation’s Secretary, evaluates whether the form presents the required information per the Pennsylvania Department of Transportation’s guidelines. The examination followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards. After thorough procedures and evidence gathering, the auditors conclude that the form accurately presents the information required for the Liquid Fuels Tax Fund. The report is aimed at aiding the Pennsylvania Department of Transportation in regulatory tasks related to the fund administration. The background section explains the criteria municipalities must meet to qualify for these funds, which include submitting annual reports and maintaining compliance with relevant acts and regulations. 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