Published February 10, 2025
About This Audit
The independent auditor’s report for the Township of Lower Macungie’s Liquid Fuels Tax Fund for 2023 examines the Form MS-965 with adjustments. The auditors, adhering to attestation standards, evaluated the form’s compliance with Pennsylvania Department of Transportation requirements, expressing a positive opinion on its presentation. The report identifies a significant deficiency in internal control related to a duplicate payment of an invoice. However, no material weaknesses or significant deficiencies were noted. Compliance testing revealed no reportable noncompliance issues. The report aims to ensure fund expenditures align with legal requirements, not to express an opinion on internal controls or legal compliance, and points out additional findings such as a payment of sales tax and late allocation receipt. This examination helps guarantee the municipal Liquid Fuels Tax Fund’s proper use according to the state’s allocation law.