Published October 9, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of West Wyoming, Luzerne County for the period from January 1, 2024, to December 31, 2025. The objective was to assess compliance with the criteria specified in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of funds. The audit procedures included reviewing municipal records, testing $191,557.29 of the $225,991.70 expended, and verifying timely deposits into appropriate accounts. Notably, misstatements were identified on Forms MS-965, resulting in proposed adjustments approved by the management. The audit concluded that the Borough complied significantly with relevant criteria. This is an automated summary. Please rely on the contents included in the released audit report.