Published February 4, 2025
About This Audit
The independent auditor’s report addresses the Liquid Fuels Tax Fund of the Borough of Exeter, Luzerne County, for the period of January 1, 2023, to December 31, 2023. The audit examined the Form MS-965 With Adjustments, ensuring compliance with the criteria outlined in the Department of Transportation’s Publication 9 and relevant legislation. Conducted under specific attestation standards, the audit aimed to express an opinion on whether the form is presented accurately. The audit found no material weaknesses or significant deficiencies in internal controls, nor instances of noncompliance with relevant laws and regulations. The municipal Liquid Fuels Tax Fund, governed by Act 655 of 1956 and administered by the Department of Transportation, provides annual allocations for maintenance and repair of streets, roads, and bridges. The report confirmed that the Form MS-965 With Adjustments fairly presents the required information, following the described criteria and applicable standards.