Published February 4, 2026
About This Audit
The Independent Auditor’s Report for the Township of Hazle, Luzerne County, reviewed the Liquid Fuels Tax Fund Form MS-965 with Adjustments for 2024. The auditor expressed an opinion that the form accurately presents the fund’s information as required by Pennsylvania’s Department of Transportation (PennDOT). The audit followed AICPA and Government Auditing Standards, ensuring systematic procedures to assess potential misstatements due to fraud or error. The Liquid Fuels Tax Fund aids municipalities in maintaining roads and bridges, allocating funds based on local road mileage and population. The Department of Transportation regulates the fund, requiring municipalities to submit annual reports and comply with specific criteria to receive allocations. The audit also evaluates equipment purchase expenditures to ensure compliance with expenditure limits, enabling financial accountability and oversight. Ultimately, this report aids PennDOT in exercising its regulatory authority. This is an automated summary. Please rely on the contents included in the released audit report.