Published September 18, 2025
About This Audit
The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Borough of Wyoming, Luzerne County, Pennsylvania, covers the period from January 1, 2024, to December 31, 2024. The auditors assessed the borough’s Form MS-965 with Adjustments to express an opinion based on attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination focused on whether the form is presented in accordance with criteria described in the report and Publication 9 of the Department of Transportation. The auditors found no material weaknesses in internal controls or compliance issues. The audit aimed to ensure funds were used for road and bridge maintenance per relevant laws and regulations. The report concluded positively, verifying that the form presents required information accurately for the period specified. This report is intended solely for determining compliance with laws related to the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.