Published February 11, 2025
About This Audit
An independent auditor has examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Laflin, Luzerne County, for the calendar year 2023. The audit aimed to ensure compliance with criteria established by the Pennsylvania Department of Transportation and followed attestation standards from the American Institute of Certified Public Accountants. The auditor found that the Form MS-965 With Adjustments accurately reflects the required information under the Department of Transportation’s guidelines, with no identified material weaknesses in internal control nor compliance violations. The Liquid Fuels Tax Fund is managed according to Pennsylvania law, which provides municipalities with funds for street, road, and bridge maintenance based on local road mileage and population. This report evaluated the proper use and management of these funds, adhering to statutory guidelines. The report can be referenced for compliance verification, but is only intended for this specific purpose.