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PA Department of the Auditor General

Published October 7, 2026

About This Audit

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Penn Lake Park, Luzerne County, covering January 1, 2024, to December 31, 2025, was conducted to assess adherence to the criteria in PennDOT’s Publication 9 regarding receipt, expenditure, and reporting of these funds. Procedures included reviewing municipal records, testing expenditures, and verifying proper fund management. Expenditures totaling $62,718.87 were tested for compliance, proper documentation, and accurate classification. Findings showed compliance with the criteria set by PennDOT. The audit concluded that, in all significant aspects, the Borough of Penn Lake Park complied with the applicable requirements. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General