Published July 20, 2026
About This Audit
The compliance audit of the Borough of Luzerne’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, aimed to review compliance with PennDOT’s Publication 9. Procedures involved reviewing municipal records, conducting interviews, and testing transactions to ensure compliance. Misstatements were identified on Forms MS-965, leading to proposed adjustments accepted by the municipality. The audit report stated that the borough significantly complied with the criteria for handling Liquid Fuels Tax Funds. This is an automated summary. Please rely on the contents included in the released audit report.