Published February 26, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund for the Township of Lincoln, Somerset County, covering the period from January 1, 2023, to December 31, 2024. Conducted according to public accounting and governmental standards, the audit’s objective was to assess if Forms MS-965, with adjustments, align with Pennsylvania Department of Transportation criteria. The report noted a $23,176.13 expense in 2024 for a grader loan payment. Although there was a deviation concerning this expense, the forms substantially meet the required standards for the period. The report emphasizes the importance of compliance and transparency for maintaining fund integrity. This audit assists in providing regulatory oversight of the Liquid Fuels Tax Fund, ensuring accurate reporting to support infrastructure funding and management within the Township. This is an automated summary. Please rely on the contents included in the released audit report.