Published March 6, 2026
About This Audit
The audit examined the Liquid Fuels Tax Fund for the Township of Lackawannock, Mercer County, PA, for a period from January 1, 2024, to December 31, 2024. The examination assessed whether Form MS-965 with Adjustments was presented in compliance with the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit followed attestation standards by the American Institute of Certified Public Accountants and the Government Auditing Standards. The process involved ensuring that the form accurately reflected the management and expenditures of liquid fuels tax funding in accordance with legal and regulatory requirements. The report stated that Form MS-965 was presented accurately and met the necessary criteria for the time period reviewed. This report assists the Pennsylvania Department of Transportation in fulfilling its regulatory authority over the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.