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

The independent auditor’s report examines Form MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the Borough of Bangor, Northampton County, for 2023. The examination follows standards from the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring reasonable assurance that the form is presented accurately. The auditor’s opinion affirms that the form aligns with the criteria set by the Pennsylvania Department of Transportation. The report also addresses internal control deficiencies, finding no material weaknesses, and checks compliance with relevant laws, noting no noncompliance. One finding related to the payment of Pennsylvania sales tax was mentioned, though it was not required by standards for inclusion. The purpose of the report is to ensure the proper use of Liquid Fuels Tax Fund money, as outlined by relevant laws and regulations. The cooperation from the Borough of Bangor during the audit process was appreciated.