Borough of Kingston – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Liquid Fuels Tax Fund records for the Borough of Kingston, Luzerne County, for 2023. The audit, following AICPA and Government Auditing Standards, ensured the Form MS-965 with Adjustments met the criteria set by the Pennsylvania Department of Transportation. The audit found no material weaknesses or significant deficiencies in internal control, nor noncompliance with relevant laws and regulations, but did note a nonpermissible expenditure. The Liquid Fuels Tax Fund, governed by Act 655, is used for road maintenance based on a municipality’s population and local road mileage. Municipalities must submit various reports, make permissible expenditures, and resolve issues to qualify for fund allocations. The report’s aim was to assess the fund’s compliance with legal and regulatory standards.