Published February 10, 2025
About This Audit
The Independent Auditor’s Report reviewed the Township of Lehman’s Liquid Fuels Tax Fund report (Form MS-965 With Adjustments) for 2023. The township management is responsible for adhering to the Department of Transportation’s guidelines, while the auditor expressed an opinion based on examination standards. The audit identified significant areas, such as failing to receive a 2023 allocation of $283,844.52 and not reimbursing $293,796.23 due to procedural issues with project approvals. Despite these issues, the Form MS-965 generally met the required standards, although the report noted specific noncompliance and deficiencies in internal controls. The purpose was to ensure fund usage complied with regulations, and the report acknowledged the township’s cooperation during the audit process.