Published January 28, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund of Lower Saucon Township, Northampton County, covering the period from January 1, 2023, to December 31, 2023. The report, prepared according to the American Institute of Certified Public Accountants and Government Auditing Standards, provides reasonable assurance that the form is accurate and compliant with the Pennsylvania Department of Transportation’s criteria. The examination assessed potential risks of material misstatement and found no significant deficiencies in internal control or noncompliance with laws affecting the form’s reporting. The report ensures that fund expenditures meet the criteria set by Act 655 of 1956 and that annual allocations and requirements are adhered to, including specific submission deadlines for related financial documents and resolutions for outstanding holds or reimbursements. This audit validates that the Township accurately reports its Liquid Fuels Tax Fund expenditures and activities in alignment with applicable laws and guidelines.