Published February 11, 2025
About This Audit
The Borough of Emmaus in Lehigh County, Pennsylvania underwent an attestation engagement for its Liquid Fuels Tax Fund, covering the period from January 1, 2023, to December 31, 2023. The independent auditor’s report examined the Form MS-965 With Adjustments to verify alignment with the Pennsylvania Department of Transportation’s standards as detailed in Publication 9. The examination adhered to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. No significant deficiencies or material weaknesses in internal controls were identified. The report, not suitable for other purposes, ensures fund allocations comply with regulations for road maintenance. The Department of Transportation annually allocates funds to municipalities based on local road mileage and population for maintenance and repair. Adjustments to Form MS-965 are made by the Department of the Auditor General. The audit confirmed compliance, with no compliance discrepancies noted.