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AuditsAudit County: Lehigh County

April 20, 2026

Township of Lower Macungie – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of Lower Macungie Township, Pennsylvania, for the period January 1, 2024, to December 31, 2024, to ensure adherence to PennDOT’s Publication 9 criteria concerning the handling of Liquid Fuels Tax money. The procedures included examining the township’s financial records, internal controls, and expenditure transactions […]

April 20, 2026

Borough of Alburtis – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted for the Borough of Alburtis, Lehigh County, Pennsylvania’s use of the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit aimed to assess if the borough adhered to the Pennsylvania Department of Transportation’s Publication 9 guidelines regarding the handling and reporting of Liquid […]

April 16, 2026

Fine Wine & Good Spirits #3922 – Bethlehem, Lehigh County – For the Period March 27, 2025 to March 9, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3922 in Bethlehem was audited for the period from March 27, 2025, to March 9, 2026. The audit, conducted under statutory authority, aimed to verify compliance with PLCB operating procedures. It involved inventory checks, deposit reviews, assessments of internal controls, and verification of sales […]

April 13, 2026

KidsPeace Hospital – Lehigh County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act mandates payments for uncompensated care services provided by hospitals. These payments can be calculated using either the uncompensated care approach, based on a hospital’s care score derived from specific data elements, or the extraordinary expense approach, focusing on the costs of qualified claims which meet specific criteria. For the fiscal year […]

April 13, 2026

Good Shepherd Rehabilitation Hospital – Lehigh County – Tobacco Settlement Payment Data Year 2027

The Good Shepherd Rehabilitation Hospital underwent a review to verify claims and data related to potential eligibility for the 2027 Tobacco Settlement Payment. However, the facility did not have any eligible extraordinary expense claims for the fiscal year ending June 30, 2025. Therefore, without additional valid claims, it is ineligible for the extraordinary expense method. […]

April 13, 2026

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

The audit reviewed the Liquid Fuels Tax Fund of Upper Macungie Township for January 1, 2023, to December 31, 2024. The audit revealed issues such as unauthorized retroactive expenditures and project approvals unacquired from the Department of Transportation. Despite these findings, the Form MS-965, with adjustments, are largely compliant with Pennsylvania Department of Transportation’s requirements. […]

April 10, 2026

Borough of Catasauqua – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit reviewed Form MS-965 With Adjustments for the Borough of Catasauqua’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The Borough is responsible for presenting the form according to certain criteria. The examination aligns with attestation standards from both the American Institute of Certified Public Accountants and […]

March 24, 2026

Borough of Macungie – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Macungie, Lehigh County, covering the period from January 1, 2023, to December 31, 2024. The audit confirmed that the forms were presented in compliance with the Pennsylvania Department of Transportation’s guidelines. The audit procedure ensured that the […]

March 23, 2026

Fine Wine & Good Spirits #3914 – Allentown, Lehigh County – For the Period February 18, 2025 to February 23, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 3914, located in Allentown, Pennsylvania, operated by the Pennsylvania Liquor Control Board (PLCB) for the period from February 18, 2025, to February 23, 2026. The audit assessed compliance with PLCB operating procedures. Key areas of review included inventory counts, cash deposits, compliance with […]

March 19, 2026

Fine Wine & Good Spirits #3919 – Allentown, Lehigh County – For the Period March 5, 2025 to February 3, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3919 in Allentown was audited for the period March 5, 2025, to February 3, 2026. The audit focused on compliance with PLCB operating procedures, including inventory management, financial record accuracy, internal control adherence, and verification of sales prices against approved lists. The audit found […]

AuditsAudit County: Lehigh County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General