Published February 18, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the City of Bethlehem, Northampton County, covering January 1 to December 31, 2023. The municipality’s management is responsible for the Form MS-965 presentation, and the auditor’s role is to express an opinion based on an examination aligned with AICPA and Government Auditing Standards. The auditor, Timothy L. DeFoor, states that the Form MS-965 with Adjustments complies, in all material aspects, with Pennsylvania Department of Transportation criteria. No significant internal control weaknesses or compliance issues were found. The purpose of the report is to determine funds are spent as per applicable laws, not to assess internal controls or compliance comprehensively. Opinions on these were not given. The report concludes that, except for required adjustments, the Form MS-965 complies with the requirements, ensuring the funds are used effectively for intended purposes.