Township of Lower Nazareth – Northampton County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Township of Lower Nazareth, Pennsylvania, for the period of January 1, 2023, to December 31, 2023. The report assesses Form MS-965 With Adjustments, prepared by the municipality’s management to ensure compliance with the criteria set by the Department of Transportation and Publication 9. Conducted under the attestation standards of the American Institute of Certified Public Accountants and Government Auditing Standards, the examination provided reasonable assurance that the form is presented correctly. The auditors found no material weaknesses in internal control nor instances of noncompliance, affirming the fund’s adherence to laws and regulations. The audit’s purpose was to ensure that the Liquid Fuels Tax Fund is used according to applicable laws. The report’s findings are limited to the specific audit period and are not applicable for other purposes.