City of Scranton – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

In the Independent Auditor’s Report for the City of Scranton’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, auditors examined Forms MS-965 With Adjustments. The city management is responsible for form presentation, and the auditors’ role is to express an opinion based on their examination, conducted under American Institute of Certified Public Accountants and Government Auditing Standards. Auditors sought reasonable assurance that the forms are fairly presented according to established criteria. The audit found the forms to be materially accurate and did not identify significant deficiencies or noncompliance with applicable laws and regulations. The report also outlines the background of the Liquid Fuels Tax Fund allocation, governed by Act 655 and managed by the Department of Transportation, intended for street and bridge maintenance. The forms detail fund expenditures, including equipment purchases, and the fund balance, based on municipal road mileage and population data. This is an automated summary. Please rely on the contents included in the released audit report.