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

The Independent Auditor’s Report concerns the Liquid Fuels Tax Fund of the Borough of Laurel Run, Luzerne County, Pennsylvania, for 2023. The report examines the Form MS-965 With Adjustments, prepared by the municipality and based on the Pennsylvania Department of Transportation’s criteria. The auditor conducted the examination under standards by the American Institute of Certified Public Accountants and Government Auditing Standards. No material weaknesses or significant deficiencies in internal control were identified, and there were no noncompliance issues found in testing the compliance with applicable laws and regulations. The purpose of the report is to ensure the fund is spent according to relevant regulations. The auditor’s review indicates the Form MS-965 With Adjustments is presented appropriately in all material respects. The auditor remains independent and adhered to ethical requirements throughout the examination. This report supports the efficient management and accountability of public funds.