Borough of Avoca – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Avoca, Luzerne County, was conducted for the period January 1, 2025 to December 31, 2025, to ensure adherence to PennDOT’s guidelines for fund receipt, expenditure, and reporting. Procedures included reviewing Form MS-965, municipal records, and expenditure transactions, and proposing necessary adjustments. The audit found misstatements on Form MS-965, which were corrected with management’s approval. The borough was found to comply significantly with the criteria in PennDOT’s Publication 9. The audit concluded that the Borough of Avoca effectively followed the requirements for managing its Liquid Fuels Tax Fund throughout 2025. This is an automated summary. Please rely on the contents included in the released audit report.