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PA Department of the Auditor General

Published August 4, 2026

About This Audit

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Borough of Nesquehoning, Carbon County, Pennsylvania, covering the period January 1, 2024, to December 31, 2024. The audit aimed to assess whether the municipality adhered to the relevant criteria outlined by the Pennsylvania Department of Transportation’s Publication 9 concerning the management of Liquid Fuels Tax Funds. Key procedures included reviewing the MS-965 Form submissions, internal controls, and expenditure documentation to ensure compliance. Despite a noted misstatement in the MS-965 Form, adjustments were made by management. The audit concluded that the borough largely complied with the established requirements. 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