Published October 9, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Courtdale, Luzerne County, for the period from January 1, 2025, to December 31, 2025. The audit aimed to determine adherence to criteria set by the Pennsylvania Department of Transportation’s Publication 9 regarding the management of Liquid Fuels Tax Fund money. The audit involved reviewing the municipality’s Form MS-965, comparing reported amounts with municipal records, and testing expenditures for compliance with legal requirements. Out of $7,026.70 in expenditures, $5,153.72 was scrutinized, confirming accuracy and compliance. The municipality successfully met the necessary criteria for the fund’s receipt, expenditure, and reporting, per PennDOT standards. The report, reviewed with municipal officials, revealed no significant discrepancies. Overall, the Borough of Courtdale complied in all significant respects with the required guidelines for the period under review. This is an automated summary. Please rely on the contents included in the released audit report.