Published March 31, 2026
About This Audit
The audit for the Liquid Fuels Tax Fund of Clarks Summit Borough, Lackawanna County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. The audit was conducted in line with attestation standards set by the AICPA and Government Auditing Standards and focused on Form MS-965 With Adjustments, which is prepared by municipal management. The audit confirmed the form’s adherence to Pennsylvania Department of Transportation criteria. The report aims to assist PennDOT with its regulatory duties over the Liquid Fuels Tax Fund, which helps municipalities maintain roads and bridges. The municipality must follow specific protocols, including the submission of various reports and ensuring fund allocations align with legal stipulations. This is an automated summary. Please rely on the contents included in the released audit report.
