Published January 28, 2025
About This Audit
The independent audit examined the Liquid Fuels Tax Fund of Lower Mount Bethel Township, Northampton County, for the period of January 1, 2023, to December 31, 2023. The objective was to assess whether Form MS-965 With Adjustments is presented accurately according to the Pennsylvania Department of Transportation’s criteria and Publication 9. Conducted in alignment with AICPA standards and Government Auditing Standards, the audit ensured compliance, ethical independence, and thoroughness in reporting any deficiencies, fraud, or compliance issues. The audit found no material weaknesses or noncompliance, emphasizing that the Liquid Fuels Tax Fund money was spent as per regulatory guidelines. The audit acknowledged potential unidentified material weaknesses but reported no significant deficiencies. The audit purpose was strictly to assess fund compliance with laws and regulations, appreciative of the Township’s cooperation, and not to appraise internal controls or express opinions on compliance beyond the Form MS-965 presentation.