Published February 18, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Forks Township, Northampton County, for 2023, under the Pennsylvania Department of Transportation guidelines. The auditors reviewed the Form MS-965 With Adjustments, confirming its alignment with the established criteria, using standards from the AICPA and U.S. Government Auditing Standards. They found a significant deficiency: duplicate invoice payments. Compliance tests revealed no further issues, though one finding, late receipt of allocation, was noted. The audit ensures municipal funds are used according to legal requirements, with the Department of Transportation’s Publication 9 providing regulatory authority. The report concludes that the Form is materially accurate, fulfilling its purpose but not suitable for other uses.