Published February 20, 2025
About This Audit
The independent auditor’s report for the Borough of New Bethlehem’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2023, was conducted according to American Institute of Certified Public Accountants standards and Government Auditing Standards. The audit examined Forms MS-965 With Adjustments to determine compliance with the Pennsylvania Department of Transportation’s criteria and regulations, asserting that the presentations were materially in accordance. No significant deficiencies, material weaknesses, or instances of noncompliance were identified in internal control or compliance matters. The report underscores the municipality’s legal obligation to abide by Act 655 of 1956 in managing these funds, with guidelines provided in the Department of Transportation’s Publication 9. The purpose was to ensure the proper expenditure of Liquid Fuels Tax Fund money according to the stipulated laws, and the audit did not aim to provide opinions on internal controls or compliance beyond this criterion.