Published September 11, 2025
About This Audit
An independent auditor’s report examined the Liquid Fuels Tax Fund for the Borough of Wind Gap, Northampton County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The report assessed whether the Forms MS-965 with adjustments were accurately presented in accordance with the Pennsylvania Department of Transportation’s requirements. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards, confirming that the forms adhere to the prescribed criteria. The report’s purpose is to aid the Pennsylvania Department of Transportation in its regulatory role concerning municipal liquid fuels funds. The Liquid Fuels Tax Municipal Allocation Law affords municipalities annual allocations for maintaining roads, based on road mileage and population. Proper fund management requires municipalities to submit specific annual reports, comply with legal payment guidelines, and resolve any auditing discrepancies. The audit determined that Wind Gap’s financial activities align with these criteria. This is an automated summary. Please rely on the contents included in the released audit report.