Published June 12, 2026
About This Audit
The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Lumber, Cameron County, Pennsylvania, for January 1, 2022, to December 31, 2024. Management is responsible for presenting these forms in accordance with specific criteria. The audit, aligned with attestation standards by the AICPA and Government Auditing Standards, revealed two primary findings: non-permissible expenditures in 2022 and 2023, and late receipt of allocations in a recurring manner. Despite these findings, the audit states that the forms present the information required by the Pennsylvania Department of Transportation except for the effects of the identified deviations. The report aims to assist the Department of Transportation with its regulatory functions concerning the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.