Published May 8, 2025
About This Audit
An independent auditor’s report, conducted for the Borough of Throop, Lackawanna County, Pennsylvania, examines the accuracy and compliance of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit follows the standards laid out by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found the forms were materially correct and compliant with the relevant criteria set by the Pennsylvania Department of Transportation’s Publication 9. No significant deficiencies, material weaknesses, or noncompliance with applicable laws were identified. The Liquid Fuels Tax Fund, governed by the Liquid Fuels Tax Municipal Allocation Law, allocates funds based on local road mileage and population. These allocations must be deposited into a special fund and used for local road maintenance. The report was to ensure that funds were used appropriately according to laws and regulations.