Township of Lack – Juniata County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor conducted an examination of the Liquid Fuels Tax Fund Form MS-965 for the Township of Lack, Juniata County, Pennsylvania, for the year 2022. The township’s management is responsible for preparing the form in accordance with specified criteria. The auditor confirmed adherence to American Institute of Certified Public Accountants (AICPA) standards and found the form to be presented accurately, noting no significant deficiencies or material weaknesses in internal controls. However, a finding indicated that liquid fuels money was transferred to the General Fund, a matter that, although not mandatorily reportable, was noted. The examination also included tests of compliance with laws and regulations; no instances of noncompliance were found, according to Government Auditing Standards. The aim was to determine compliance with legal requirements for the use of the Liquid Fuels Tax Fund. Overall, the auditor expressed that the financial statements were fairly presented.