City of Allentown – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the City of Allentown, Pennsylvania, for the period January 1, 2021, to December 31, 2023. The municipality’s management is responsible for handling the Forms MS-965 according to set criteria, while the auditor’s role is to express an opinion on these forms’ accuracy. The examination adhered to standards by the American Institute of Certified Public Accountants and used procedures to gather evidence of compliance. The report found the forms to be accurately presented without material weaknesses in internal control. Compliance tests showed no instances of noncompliance. The audit also addresses responsibilities as regulated by Pennsylvania laws regarding the appropriate use of Liquid Fuels Tax funds, aimed at road maintenance. Finally, it highlights that these funds must be handled per defined allocation criteria to continue receiving funds. This report provides assurance of financial integrity and proper use of funds.