Published April 15, 2025
About This Audit
The Independent Auditor’s Report for the Township of Hollenback, Luzerne County, Pennsylvania, examines the Liquid Fuels Tax Fund from January 1 to December 31, 2023. Management is responsible for the accuracy of Form MS-965, while the auditor’s role is to express an opinion on it according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination assessed risks of material misstatement and the adequacy of internal controls. No material weaknesses or significant noncompliance issues were identified. Adjustments are made by the Department of the Auditor General. The Liquid Fuels Tax Fund, under Act 655 of 1956, allocates funds for local road maintenance based on road mileage and population. Municipalities must submit annual reports and comply with regulations to qualify for these funds. The report’s goal is to ensure funds are spent according to law, not for evaluating internal controls or compliance comprehensively.