Published September 19, 2025
About This Audit
This report is an independent auditor’s examination of the Liquid Fuels Tax Fund for the Township of Union, Luzerne County, Pennsylvania, for the year 2024. The audit follows standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. The audit’s purpose is to ensure that the Form MS-965 With Adjustments is correctly presented according to the Pennsylvania Department of Transportation’s requirements. The Liquid Fuels Tax Fund allocates taxes for road maintenance based on local road mileage and population. The report notes that the township must comply with several requirements, such as submitting annual reports and ensuring financial responsibility to continue receiving allocations. The auditor found the township’s reporting to be in compliance, fulfilling its regulatory obligations. If further clarifications are needed, the Bureau of County Audits can be contacted.