Published February 10, 2025
About This Audit
The independent auditor’s report examined the Liquid Fuels Tax Fund for the Borough of Vandling, Lackawanna County, Pennsylvania, for the period January 1, 2022, to December 31, 2023. The Forms MS-965, which include adjustments, were audited to ensure compliance with the Pennsylvania Department of Transportation’s standards and criteria, as set out in Publication 9. The examination adhered to applicable attestation standards, striving for reasonable assurance of the form’s accurate presentation. The auditors reported no significant deficiencies or material weaknesses in internal control, nor were there any compliance issues that needed to be disclosed under Government Auditing Standards. The Liquid Fuels Tax Municipal Allocation Law provides funding allocated based on road mileage and population, intended for road and bridge maintenance. The report’s purpose is limited to determining fund compliance with relevant laws and standards. Therefore, it is not suitable for other applications. The report concluded satisfactorily, as no material issues were identified.