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

The independent auditor examined the Form MS-965 for the Liquid Fuels Tax Fund of Chapman Quarries, Northampton County, for 2023, ensuring it aligns with regulations set by the Pennsylvania Department of Transportation and the Department’s Publication 9. Conducted under Government Auditing Standards, the examination found no significant deficiencies or material weaknesses in internal controls but noted a late receipt and misallocation of funds into the General Fund. The auditor’s role was to express an opinion on the Form’s accuracy rather than internal control or compliance. Compliance testing revealed no instances of noncompliance requiring disclosure, though one matter was noted. The purpose of this report is to verify compliance with legal and regulatory requirements for the Liquid Fuels Tax Fund’s expenditures. The auditor acknowledged the cooperation of Chapman Quarries during the audit. The report includes findings, recommendations, and an overview of the fund’s regulations and compliance requirements.