Published September 4, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Nuangola, Luzerne County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to determine the municipality’s compliance with criteria set forth by the Pennsylvania Department of Transportation (PennDOT) regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key procedures involved obtaining Form MS-965 from PennDOT’s dotGrants system, reviewing municipal operations, and testing expenditure transactions to ensure compliance and accuracy. The audit concluded that the borough complied with the relevant criteria. The audit findings and any necessary adjustments were discussed with municipal officials, and feedback was incorporated into the report. Overall, the Borough of Nuangola was found to have effectively managed the Liquid Fuels Tax Fund according to the specified criteria. This is an automated summary. Please rely on the contents included in the released audit report.