Published September 22, 2026
About This Audit
A compliance audit was conducted for the Borough of Larksville, Luzerne County, Pennsylvania, examining the Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2025. The objective was to verify compliance with PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of these funds. Audit procedures included reviewing forms from PennDOT’s dotGrants system, communicating with municipal officials, and analyzing financial records and transactions. The audit revealed a misstatement on the Forms MS-965, which was corrected following approval from the municipality’s management. The audit indicated the borough complied with significant criteria, with the audit procedures believed to provide a reasonable basis for this conclusion. The report emphasizes the importance of adhering to established guidelines to ensure the proper use and management of the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.