Published May 11, 2026
About This Audit
The audit reviewed the Liquid Fuels Tax Fund for Fairview Township in Luzerne County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit was aimed at verifying if the Form MS-965, which reports the use of funds, adhered to the criteria set by the Pennsylvania Department of Transportation. The audit followed rigorous standards set by the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards, aimed at detecting any misstatement due to error or fraud. The audit confirmed the Form was generally accurate, but noted a nonpermissible expenditure. The audit’s main purpose was to aid the Pennsylvania Department of Transportation in overseeing fund use compliance. The audit process involved reviewing expenditures for compliance with the Liquid Fuels Tax Fund regulations; no significant deficiencies were found beyond the noted nonpermissible expenditure. This is an automated summary. Please rely on the contents included in the released audit report.