Northampton County – Liquid Fuels Tax Fund, Act 44 Tax Fund and Act 89 Tax Fund for the Period January 1, 2021 to December 31, 2022

The Independent Auditor’s Report examined Northampton County’s financial forms for the Liquid Fuels Tax Fund, Act 44 Tax Fund, and Act 89 Tax Fund for the period from January 1, 2021, to December 31, 2022. The audit follows standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded that the forms were presented according to required criteria and noted no significant internal control deficiencies or instances of noncompliance. However, two findings were noted: expenditures exceeding the 10 percent limit on indirect costs and idle funds held in a noninterest-bearing account. This report aims to ensure compliance with relevant laws and regulations governing the use of tax funds in Northampton County, Pennsylvania.