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PA Department of the Auditor General

Published March 24, 2026

About This Audit

The audit for the Borough of Hawley, Wayne County, Pennsylvania, assessed the Liquid Fuels Tax Fund’s Form MS-965 with Adjustments for the Period January 1, 2024, to December 31, 2024. Conducted in accordance with the American Institute of Certified Public Accountants and Government Auditing Standards, the audit provides assurance that the financial statements are free from material misstatement. The report confirms that the form complies materially with criteria outlined by Pennsylvania’s Department of Transportation. Liquid Fuels Tax funds support local infrastructure maintenance, with allocations based on road mileage and population. Funds are deposited in specific accounts, while expenditures adhere to legal requirements. The report underscores the importance of compliance with Act 655 and related department publications for fund allocation. The audit aims to ensure accurate financial reporting to assist regulatory authorities, emphasizing the borough’s cooperation during the examination. The report is intended for the Pennsylvania Department of Transportation’s regulatory use. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General