Published March 17, 2026
About This Audit
The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Lower Southampton Township, Pennsylvania, for January 1, 2023, to December 31, 2024. The township’s management must present these forms according to the Pennsylvania Department of Transportation’s criteria. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found noncompliance with advertising and bidding requirements and noted a late receipt of allocation, which Board members need to address. Each township receives Liquid Fuels Tax funds to maintain streets, roads, and bridges, with fund use guided by state policies and Department of Transportation rules. The audit ensures that the township has complied with proper fund use regulations. The purpose of this report is to assist PennDOT in its regulatory duties. This is an automated summary. Please rely on the contents included in the released audit report.