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PA Department of the Auditor General

Published March 24, 2026

About This Audit

The Borough of Chapman Quarries, Northampton County, Pennsylvania, underwent an audit for its Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024. This fund, allocated from the Motor License Fund, is dedicated to the maintenance and repair of local streets, roads, and bridges. The audit examined Form MS-965 with Adjustments and expressed that the form presented the required information appropriately based on the criteria from the Pennsylvania Department of Transportation’s guidelines. The audit adhered to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The Borough’s management is responsible for compliance and fund management, and this report is intended to assist the Department of Transportation in regulatory functions. The financial presentation focused on the Liquid Fuels Tax Fund, detailing expenditures and assessing permissible fund use. The audit concluded that Chapman Quarries appropriately presented its financial activities related to the Liquid Fuels Tax Fund for 2024. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General