Published August 24, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund for the Township of Lack, Juniata County, was conducted for the period of January 1, 2023, to December 31, 2024, as per the requirements of 75 Pa.C.S. § 9010. The audit aimed to verify if the township adhered to criteria established by the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 for handling Liquid Fuels Tax Fund. The procedures included reviewing municipal reports, testing expenditure transactions, and examining internal control measures. Adjustments were proposed for misstatements in the Forms MS-965, which were accepted by municipal management. The audit found that the Township of Lack generally complied with the requirements regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money.