Published October 17, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund Form MS-965 With Adjustments for the Borough of Laceyville, covering the period from January 1, 2024, to December 31, 2024. The report follows attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor confirms the Form MS-965 complies with criteria set by the Pennsylvania Department of Transportation, as detailed in Publication 9. The report is designed to assist the Department in regulating the Liquid Fuels Tax Fund allocation, intended for street and bridge maintenance. Compliance requires municipalities to submit annual reports, ensure fund deposits align with legal guidelines, and resolve audit discrepancies. The Pennsylvania Vehicle Code Section 9511 sets the requirements for fund allocations, which are based on road mileage and population. This report’s independent findings affirm that the Borough’s reporting is materially accurate and follows prescribed criteria. This is an automated summary. Please rely on the contents included in the released audit report.