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PA Department of the Auditor General

Published March 6, 2026

About This Audit

The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Forest Lake, Susquehanna County, from January 1, 2021, to December 31, 2024. The audit is aligned with attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The forms present the required information in all material respects, as guided by the Pennsylvania Department of Transportation’s Publication 9. The funds, governed by the Liquid Fuels Tax Municipal Allocation Law, provide municipalities with state taxes to maintain roads and bridges. Compliance with regulations, including submitting annual reports and resolving discrepancies, ensures proper fund usage. The financial activities are presented in fund-specific forms monitored by the Department of Transportation. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General