Published May 5, 2025
About This Audit
The Auditor General conducted an examination of the Liquid Fuels Tax Fund for the Township of Plymouth, Luzerne County, Pennsylvania, for the period from January 1, 2023, to December 31, 2023, to assess compliance with the Pennsylvania Department of Transportation’s regulations. The examination followed the American Institute of Certified Public Accountants’ attestation standards and involved various procedures to obtain evidence to express an opinion. The Form MS-965 With Adjustments was found to meet all required criteria without material misstatements. No significant deficiencies or material weaknesses in internal control were identified. Additionally, no instances of noncompliance or issues requiring reporting under Government Auditing Standards were noted. The purpose of this report is to determine compliance with legal allocations and expenditures under the Liquid Fuels Tax Municipal Allocation Law. The audit confirmed that funds were used according to regulations, with no critical issues discovered.