Published July 13, 2026
About This Audit
A compliance audit was conducted on the Township of Lehman, Luzerne County, Pennsylvania, focusing on the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key audit procedures included reviewing Forms MS-965, assessing internal control procedures, testing selected expenditures, and ensuring timely deposit of state aid allocations. The audit was not conducted under professional auditing standards due to scope limitations and the impracticality of applying new standards. The audit concluded that Lehman Township complied in all significant respects with the criteria during the audit period. The township is responsible for maintaining effective controls to assure compliance, and the audit’s conclusions are based on the evidence obtained. This is an automated summary. Please rely on the contents included in the released audit report.