Published November 4, 2025
About This Audit
The Township of Dennison in Luzerne County, Pennsylvania, underwent an independent audit of its Liquid Fuels Tax Fund for the 2024 calendar year, concluding with an attestation report dated November 2025. The audit affirmed the township’s compliance with Pennsylvania Department of Transportation standards for Form MS-965 With Adjustments. The Liquid Fuels Tax Fund, sourced from the state’s Motor License Fund, mandates funds be used for road and bridge maintenance. Annual allocations are based 50% on road mileage and 50% on population. Compliance requires detailed annual reporting, proper fund allocation, and adherence to regulatory conditions outlined in Publication 9. The auditor reported no material discrepancies. This form restricts presentation to tax fund activity and employs a cash basis of accounting. Depreciation on road maintenance equipment is not recorded, but instead, equipment costs are recognized immediately upon purchase. This is an automated summary. Please rely on the contents included in the released audit report.