Published January 14, 2026
About This Audit
The auditor’s report addresses the Liquid Fuels Tax Fund of the Borough of Vandling, Lackawanna County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The auditors evaluated Form MS-965 with adjustments, ensuring it adhered to the criteria set by the Pennsylvania Department of Transportation and described in the report’s background section. Their examination followed American Institute of Certified Public Accountants standards and Government Auditing Standards, intended to provide reasonable assurance on whether the form is materially correct. The auditors confirmed that the form met these guidelines. The purpose of the report is to assist the Pennsylvania Department of Transportation in its regulatory duties. Additionally, the background section provides context on the Liquid Fuels Tax Municipal Allocation Law, which apportions state fuel taxes for municipal road maintenance and repair. The report is tailored for Department use and is not suitable for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.