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PA Department of the Auditor General

Published November 3, 2025

About This Audit

The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Edwardsville, Luzerne County, Pennsylvania for 2024. The report aims to assure the Pennsylvania Department of Transportation (PennDOT) that the form meets criteria specified in their guidelines as part of their regulatory authority. The audit followed established standards to ensure the form’s accuracy and compliance. The Liquid Fuels Tax Municipal Allocation Law provides municipalities, excluding counties, with annual allocations from Pennsylvania’s Motor License Fund for road maintenance based on local road mileage and population. The report outlines the steps municipalities must undertake, such as submitting reports, ensuring compliance with Act 655, and resolving financial discrepancies. The Form MS-965 details expenditures, fund balances, and equipment purchases. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General