Published September 24, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Scott, Lackawanna County, Pennsylvania, for 2023 and 2024. The Township’s management must present the Forms MS-965 With Adjustments in alignment with the Department of Transportation’s guidelines. Conducted under the American Institute of Certified Public Accountants and Government Auditing Standards, the audit ensures the accuracy of these forms. While no material weaknesses in internal control were found, recurring nonpermissible expenditures were noted. The purpose of the report is to verify compliance with specific laws and regulations. The Liquid Fuels Tax Municipal Allocation Law funds local road maintenance and requires municipalities to deposit these funds in a designated account. This is an automated summary. Please rely on the contents included in the released audit report.