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PA Department of the Auditor General

Published May 5, 2025

About This Audit

An independent auditor’s report examines the Form MS-965 With Adjustments for Newport Township’s Liquid Fuels Tax Fund in Luzerne County for 2023. The report, adhering to attestation standards by relevant authorities, confirms that the Form MS-965 is presented accurately according to defined criteria. The audit highlighted no significant internal control weaknesses or noncompliance with relevant regulations. The report’s primary aim is to ensure compliance with laws for the allocation and use of liquid fuels tax funds. The Pennsylvania Liquid Fuels Tax Fund distributes allocations to municipalities based on road mileage and population to support maintenance of local infrastructure. The Department of Transportation oversees the administration of these funds, requiring annual reports to ensure proper fund usage. The report concludes that the municipality’s financial activities meet the necessary criteria and that its fund handling is appropriate and compliant.

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Pennsylvania Department
of the Auditor General