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

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Penn Lake Park, Luzerne County, for 2023. The audit aimed to ensure the form is presented according to established standards and criteria by the Department of Transportation. The audit found that the Form MS-965 is compliant with the relevant standards and requirements, with no significant deficiencies or material weaknesses identified in internal control. Additionally, no noncompliance with laws or regulations affecting the Form MS-965 was discovered. The report emphasizes that the purpose is to confirm appropriate use of the Liquid Fuels Tax Fund as per the relevant laws and Department of Transportation guidelines. The findings affirm that the Borough of Penn Lake Park adhered to proper financial practices in this regard.