City of Easton – Northampton County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the City of Easton, Northampton County, for the period from January 1, 2023, to December 31, 2023, expresses an opinion on the Form MS-965 with Adjustments. Conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the examination found that the Form MS-965 with Adjustments is presented accurately in accordance with the necessary criteria. No material weaknesses or significant deficiencies in internal control were identified, although some recurring issues were noted, such as nonpermissible expenditures. The report highlights compliance requirements under Pennsylvania’s municipal laws regarding the management of Liquid Fuels Tax funds and emphasizes the importance of aligning fund use with legal provisions. Conclusively, the City of Easton has, in all material respects, appropriately managed its Liquid Fuels Tax Fund within the reviewed period.