Published September 24, 2025
About This Audit
The audit report examines the Liquid Fuels Tax Fund of Salem Township, Luzerne County, for 2024, confirming compliance with Pennsylvania Department of Transportation regulations. The audit, by independent auditor Timothy L. DeFoor, follows attestation standards and ensures ethical requirements are met. Specifically, the report reviews Form MS-965 for expenditure summaries, fund balances, and equipment purchase limitations, ensuring all criteria are met and discrepancies resolved. This report assists the Pennsylvania Department of Transportation in regulatory oversight, including compliance with the Liquid Fuels Tax Municipal Allocation Law. Publication 9 outlines necessary reporting and compliance procedures, including annual form submissions and adhering to financial regulations. It’s crucial that Salem Township maintains accurate records and resolves any discrepancies to ensure continued funding. This is an automated summary. Please rely on the contents included in the released audit report.