Borough of Landingville – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for the Borough of Landingville’s Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The borough’s management is responsible for presenting these forms per the criteria outlined by the Pennsylvania Department of Transportation and its Publication 9. The audit aims to ensure these forms are accurate and presented appropriately. Conducted under the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, the examination seeks reasonable assurance of compliance and accuracy, focusing on detecting material misstatements potentially caused by fraud or error. Although the audit revealed no significant weaknesses in internal control, it does not guarantee the absence of any undetected deficiencies. The results showed the correct presentation of the forms and compliance with relevant provisions. However, the report explicitly states its purpose and indicates it is not suitable for any other use.