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PA Department of the Auditor General

Published August 17, 2025

About This Audit

This audit was an examination of the Liquid Fuels Tax Fund Forms MS-965 for the Township of Lewis, Northumberland County, Pennsylvania, from January 1, 2020, to December 31, 2024. The examination adhered to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded that the Forms MS-965 With Adjustments were presented accurately according to the relevant criteria established by the Pennsylvania Department of Transportation. The audit revealed no material weaknesses in internal controls or significant noncompliance issues affecting the Forms MS-965. The report also noted the absence of any substantial issues needing the attention of governance and outlined criteria for liquidation fuels fund allocation and reporting requirements for municipalities. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General