Township of South Whitehall – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund for the Township of South Whitehall, Lehigh County, for January 1, 2023, to December 31, 2024. The audit reviewed Forms MS-965 with Adjustments based on criteria set by the Department of Transportation’s Publication 9 and attestation standards from the AICPA and Government Auditing Standards. The evaluation involved ensuring the correct presentation of the fund’s expenditures and balances. The report highlighted inadequate internal controls over the facsimile signature stamp and identified non-permissible expenditures. The report aims to assist PennDOT in overseeing municipalities’ use of the Liquid Fuels Tax Fund, ensuring funds are allocated and utilized in compliance with legal standards and criteria. This is an automated summary. Please rely on the contents included in the released audit report.