Published September 16, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Kingston, Luzerne County, for January 1, 2024, through December 31, 2025, as mandated by 75 Pa.C.S. § 9010. The audit aimed to verify compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. Key procedures involved reviewing Forms MS-965, communicating with municipal officials, and analyzing expenditure transactions totaling $638,378.31 out of $900,489.36 to ensure eligibility and correct classification. The audit found the borough largely compliant, with identified misstatements corrected by management. The audit concluded Kingston met significant criteria in fund handling. This is an automated summary. Please rely on the contents included in the released audit report.