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

The Independent Auditor’s Report covers the examination of the Liquid Fuels Tax Fund for the Township of Lake, Mercer County, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The audit was conducted in accordance with established attestation standards and Government Auditing Standards, aiming to assess whether the Forms MS-965, including adjustments, were accurately presented. The auditors found no significant deficiencies in internal control, instances of fraud, or noncompliance with laws and regulations affecting the forms. The audit confirmed that the forms complied with the criteria set by the Pennsylvania Department of Transportation and included assessments of compliance with related laws and regulations. While the auditors did not express an opinion on internal controls, they confirmed that the fund’s allocation and expenditure were suitable under the pertinent legal frameworks. The findings aim to ensure that Liquid Fuels Tax Fund allocations are properly managed according to Pennsylvania laws.