Published June 12, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Township of Foster, Luzerne County, covering the period from January 1, 2024, to December 31, 2024. The audit aimed to assess whether the township adhered to the criteria mandated by the Pennsylvania Department of Transportation (PennDOT) regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Funds. Various procedures were executed, including examining municipal records and testing expenditure transactions. The audit revealed a misstatement on Form MS-965, which was addressed through proposed adjustments approved by the township’s management. While the township substantially complied with the criteria, a notable finding was the absence of documentation for price quotations. Despite this finding, the township demonstrated significant compliance with PennDOT regulations. This is an automated summary. Please rely on the contents included in the released audit report.