Published February 11, 2025
About This Audit
The Independent Auditor’s Report for the Township of Lincoln’s Liquid Fuels Tax Fund, covering January 1, 2021 to December 31, 2023, involved examining compliance with Pennsylvania’s Department of Transportation guidelines. The report evaluated Forms MS-965 with Adjustments, assessing the municipality’s compliance with laws and regulations for the usage of Liquid Fuels Tax Fund money. The auditors found no material weaknesses in internal control or noncompliance with relevant regulations. They clarified that the report’s sole focus was verifying if the Fund’s expenditures adhered to legal requirements. The Department of Transportation’s Publication 9 provides guidelines; however, legislation prevails in case of discrepancies. The report confirms the Forms MS-965 align with the necessary standards, ensuring transparent management of liquid fuels tax allocations used for maintaining local infrastructure. The audit noted no significant deficiencies in compliance or financial misstatements, signifying the Township’s effective management of funds.