Published July 29, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Lincoln, Allegheny County, covered January 1, 2024, to December 31, 2025. The audit reviewed the municipality’s adherence to criteria set by the Pennsylvania Department of Transportation’s Publication 9. Procedures included reviewing Forms MS-965, internal controls, and expenditure transactions. Expenditures totaling $50,565.12 of $68,574.98 were tested for compliance. The audit found that the borough complied with the criteria regarding the receipt, expenditure, and reporting of funds. The Borough of Lincoln was compliant with relevant requirements during the audit period. This is an automated summary. Please rely on the contents included in the released audit report.