Published September 10, 2025
About This Audit
An independent auditor conducted an examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of Lower Augusta, Northumberland County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The township’s management is responsible for the form’s accuracy per the Department of Transportation’s criteria in Publication 9. The audit was performed based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found that the forms are presented correctly and meet all material respects required by the Department. No significant deficiencies or material weaknesses were identified, but there was an issue with untimely deposits of allocations. The report’s purpose is to aid Pennsylvania’s Department of Transportation in its regulatory role, and the findings are strictly for this purpose. The audit acknowledges the cooperation from the Township of Lower Augusta and offers contact information for further queries. This is an automated summary. Please rely on the contents included in the released audit report.