Published July 21, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of Franklin Township, Luzerne County, Pennsylvania, for the period January 1, 2024, to December 31, 2024, to assess adherence to relevant state laws and PennDOT regulations. This audit reviewed the township’s operations, internal controls, and financial reporting, particularly through PennDOT’s Form MS-965. Key findings included noncompliance with advertising and bidding requirements and a non-permissible expenditure. The audited amount was primarily for verifying whether expenditures were permissible under the Liquid Fuels Tax criteria. Although compliance was generally satisfactory, specific issues were highlighted, and discussions with municipal officials yielded some responses incorporated into the report. The audit findings underscore the importance of consistent adherence to established criteria for proper allocation and use of state funds, as mandated by the Department of Transportation and related legislation. This is an automated summary. Please rely on the contents included in the released audit report.