Published August 18, 2025
About This Audit
The independent auditor’s report for the Borough of Conyngham, Luzerne County, Pennsylvania, examines the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The audit, conducted following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to assess the accuracy of the Form MS-965 With Adjustments, based on established criteria. The report concludes that the Form MS-965 With Adjustments accurately reflects the necessary information per the Pennsylvania Department of Transportation’s guidelines and regulations. The Liquid Fuels Tax allocation is determined partly by local road mileage and population, used exclusively for road and bridge maintenance, and must comply with specific financial management practices. Auditors expressed that the allocations were appropriately recorded and managed according to Department of Transportation regulations, and the report aims to assist the department in its regulatory functions. This report affirms the proper management of the fund within the established legislative framework. This is an automated summary. Please rely on the contents included in the released audit report.