Published February 4, 2026
About This Audit
The independent auditor conducted an examination of the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Forty Fort, Luzerne County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024. The report was prepared in accordance with the standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose of this report is to assist the Pennsylvania Department of Transportation in fulfilling its regulatory authority. The auditor concluded that the Form MS-965 With Adjustments presented the required information in compliance with Pennsylvania Department of Transportation criteria. The Liquid Fuels Tax Fund allocates funds to municipalities for road maintenance and repairs, distributed based on road mileage and population. The report describes procedures for managing and reporting these funds, ensuring alignment with relevant legislation and standards. The examination confirmed the borough’s compliance, providing a clear assessment for the period audited. This is an automated summary. Please rely on the contents included in the released audit report.