Published April 28, 2025
About This Audit
An Independent Auditor’s Report examined the Liquid Fuels Tax Fund of the Borough of Mayfield, Lackawanna County, Pennsylvania, for 2023. The examination adhered to attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to assure that Form MS-965 is presented accurately. The report found that Form MS-965 complied materially with Pennsylvania Department of Transportation criteria, although it identified a significant deficiency due to unavailable documentation supporting payroll expenditures. Tests disclosed no significant noncompliance with relevant laws. The purpose was to ensure proper fund usage per legal and regulatory standards. This report was intended strictly to evaluate compliance with these standards.