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PA Department of the Auditor General

Published July 21, 2026

About This Audit

An audit was conducted on the Liquid Fuels Tax Fund for the Township of Franklin, Luzerne County, covering the period of January 1, 2024, to December 31, 2024. The audit sought to determine compliance with Pennsylvania’s legal requirements and the Pennsylvania Department of Transportation’s guidelines concerning the receipt, expenditure, and reporting of these funds. Key procedures included reviewing municipal financial records and verifying expenditure compliance with state criteria. The audit report states that Franklin Township largely complied with statutory requirements, with exceptions related to non-compliance with advertising and bidding requirements and non-permissible expenditures. Franklin Township partly adhered to requirements, but inconsistencies were found needing attention. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General