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PA Department of the Auditor General

Published April 16, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Township of Lake, Mercer County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. It aimed to assess the municipality’s adherence to the criteria outlined in the Pennsylvania Department of Transportation’s Publication 9. This involved verifying receipt, expenditure, and reporting of the Liquid Fuels Tax Fund, checking internal controls, and ensuring timely deposits and permissible expenditures matched those reported on Form MS-965. The audit tested transactions totaling $181,426.23 of the $190,358.03 expenditure and concluded that the township complied with the relevant criteria. The municipality’s responsibilities include maintaining effective controls and ensuring compliance to receive continued funding. The audit revealed that, in all significant respects, Lake Township complied with the PennDOT criteria concerning the Liquid Fuels Tax Fund for the year 2024. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General