Published May 19, 2026
About This Audit
The compliance audit of the Borough of New Bethlehem’s Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024, was conducted to ensure adherence to Pennsylvania Department of Transportation’s Publication 9 criteria. The audit involved reviewing the municipality’s operations, internal controls, and expenditure transactions totaling $55,378.02 of $55,687.26. It assessed if the borough managed its funds in accordance with statutory requirements, including proper reporting on Form MS-965. The audit identified misstatements in Form MS-965 that were subsequently corrected with management’s approval. Despite these adjustments, the borough complied with the criteria regarding the handling of the Liquid Fuels Tax Fund. The audit highlighted the importance of effective internal controls and the need to address any noncompliance to ensure the proper use of funds allocated from the state for road and bridge maintenance. This is an automated summary. Please rely on the contents included in the released audit report.