Published September 19, 2025
About This Audit
The report examines the Liquid Fuels Tax Fund of the Borough of Ashley, Luzerne County, for the year 2024. The municipality’s management is responsible for the accuracy of Form MS-965, which follows criteria specified by the Pennsylvania Department of Transportation (PennDOT) and detailed in its Publication 9. The independent auditor’s role, as outlined in Government Auditing Standards, is to assess the form’s completeness and accuracy. The audit confirmed that, with adjustments, the form meets PennDOT’s standards. This fund, derived from the state’s Motor License Fund, supports local infrastructure maintenance, such as roads and bridges. Funds are allocated based on local road mileage and population. Annual reports and compliance with Act 655 are necessary to ensure funds are received. Adjustments on Form MS-965 are overseen by the Department of the Auditor General. The audit confirmed compliance, aiding PennDOT in regulatory duties regarding municipal Liquid Fuels Tax funds. This is an automated summary. Please rely on the contents included in the released audit report.