Published February 20, 2025
About This Audit
The independent auditor examined the Liquid Fuels Tax Fund of the Township of Lehman, Luzerne County, for the year 2023, and concluded that it complied with the criteria set by the Pennsylvania Department of Transportation. The audit, conducted according to Government Auditing Standards, aimed to evaluate if Form MS-965 was accurately presented. The audit found no material weaknesses in internal control or significant noncompliance with laws and regulations affecting the form. The Liquid Fuels Tax, allocated annually based on road mileage and population, is intended for road and bridge maintenance. The township met all necessary criteria, including submitting necessary reports and resolving any program holds. Ultimately, the report confirmed that the township’s management of the Liquid Fuels Tax Fund was in line with the required criteria, demonstrating adherence to regulatory and financial obligations.