Borough of Lincoln – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Borough of Lincoln’s Liquid Fuels Tax Fund reporting for January 1, 2022, to December 31, 2023, in compliance with Pennsylvania Department of Transportation’s guidelines. The audit, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, concludes that the Forms MS-965 are fairly presented, with no significant deficiencies or material weaknesses identified in internal controls. Tests for compliance with relevant laws and regulations showed no issues. The report ensures that funds adhere to the Liquid Fuels Tax Municipal Allocation Law, which provides financial allocations to municipalities based on road mileage and population, for infrastructure maintenance. The audit confirms the Borough of Lincoln is managing these funds in accordance with the specified legislative and administrative requirements. The purpose is not to assess internal controls but to ensure compliance and proper fund use.