Published September 24, 2025
About This Audit
The independent auditor’s report for the Liquid Fuels Tax Fund of the Borough of Tunkhannock, Wyoming County, Pennsylvania, evaluates Form MS-965 for the period January 1, 2024, to December 31, 2024. The auditor, following American Institute of Certified Public Accountants and Government Auditing Standards, examined whether the form complies with criteria outlined by the Pennsylvania Department of Transportation (PennDOT). They confirmed the required ethical independence and found that, generally, the form adheres to the standards. However, they noted the Liquid Fuels Allocation was deposited into the General Fund, which was included as a finding though not mandated by Government Auditing Standards. The report is intended to assist PennDOT in its regulatory oversight of municipal liquid fuels funding in Pennsylvania, as per the applicable laws and PennDOT’s Publication 9. This is an automated summary. Please rely on the contents included in the released audit report.