Borough of Dickson City – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report, conducted for the Liquid Fuels Tax Fund of the Borough of Dickson City, covers the period from January 1, 2023, to December 31, 2023. This examination is performed in accordance with attestation standards by the AICPA and Government Auditing Standards. The auditors’ responsibility was to express an opinion on the Form MS-965, which was adhered to Pennsylvania’s Department of Transportation criteria. The auditors confirmed that the form was presented correctly, with no internal control deficiencies identified. While the audit aimed to check compliance with laws affecting the document, it was not intended to be a compliance check, and no instances of noncompliance were reported. The Liquid Fuels Tax provides funding for road maintenance based on population and road mileage, with municipalities needing to comply with reported criteria to receive allocations. The report’s purpose is to verify the proper use of funds under relevant laws.