Borough of Laceyville – Wyoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Municipal Liquid Fuels Tax Fund for the Borough of Laceyville, Wyoming County, Pennsylvania, covering January 1, 2023, to December 31, 2023. The municipality’s management is responsible for the Form MS-965, and the auditor expressed an opinion based on established attestation standards. The auditor found that the form was presented correctly per the required criteria. No significant deficiencies or material weaknesses in internal control were discovered, nor were there any instances of noncompliance with laws or regulations that affect the Form MS-965. The auditor emphasized that the purpose of this report is to ensure Liquid Fuels Tax Fund expenditure compliance and not to audit internal controls or legal compliance comprehensively. The report concludes that Laceyville’s funds were managed appropriately during the examined period.