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PA Department of the Auditor General

Published April 6, 2026

About This Audit

The audit examined the Liquid Fuels Tax Fund of Lower Towamensing Township, Carbon County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The municipality’s management is responsible for presenting the financial documents in accordance with specific criteria. The audit followed standards set by both the American Institute of Certified Public Accountants and the Government Auditing Standards. The audit ensures the financial reporting, including Form MS-965 with Adjustments, accurately represents expenditures and balances concerning the township’s responsibilities for maintaining roads and bridges. The audit confirms the township’s compliance with Pennsylvania’s Liquid Fuels Tax regulations, administered by the Department of Transportation. The report provides critical insights into fund allocations, ensuring governmental transparency and accountability. 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