Published February 10, 2026
About This Audit
The audit for the City of Lock Haven’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, was conducted according to American Institute of Certified Public Accountants standards and Government Auditing Standards. The audit assessed the Forms MS-965 With Adjustments, which detail the municipality’s management of liquid fuels taxes for street, road, and bridge maintenance. The report confirms that the forms are presented correctly and comply with the Pennsylvania Department of Transportation’s guidelines. The audit ensures compliance with the Liquid Fuels Tax Municipal Allocation Law, requiring municipalities to submit specific reports and manage funds within legal parameters. This is an automated summary. Please rely on the contents included in the released audit report.