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PA Department of the Auditor General

Published October 23, 2025

About This Audit

The text is an independent auditor’s report on the Liquid Fuels Tax Fund of the Township of Lower Mount Bethel, Northampton County, Pennsylvania, for the year 2024. The auditors examined Form MS-965 With Adjustments for compliance with criteria set by the Pennsylvania Department of Transportation. Their audit was conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, providing reasonable assurance about the accurate presentation of the form. The report concludes that the form presents the required information in all material respects. The Liquid Fuels Tax Fund allocates state funds to municipalities for road and bridge maintenance, based on local road mileage and population percentages. The report emphasizes compliance with specific funding criteria and reporting requirements needed to maintain fund allocations. The document is used to support regulatory functions by the Pennsylvania Department of Transportation. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General