Published February 18, 2025
About This Audit
The independent auditor conducted an examination of the Township of Lincoln’s Liquid Fuels Tax Fund, covering the period from January 1, 2023, to December 31, 2023. The purpose was to assess the presentation of Form MS-965 With Adjustments in accordance with Pennsylvania Department of Transportation’s guidelines. The auditor followed attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The examination involved evaluating evidence and assessing risks of material misstatement regarding the form. The audit concluded that the form was presented fairly and the funds were used per regulations. No major deficiencies in internal control, compliance issues, or evidence of fraud were found. The report also underlines the importance of municipal responsibilities and compliance for receiving Liquid Fuels Tax allocations, highlighting the use of funds mainly for street and road maintenance under specific conditions. Overall, the Township of Lincoln maintained compliance with relevant legal and administrative provisions during the examined period.