The independent auditor’s report examines the Liquid Fuels Tax Fund of the City of Allentown, Pennsylvania, for the period January 1, 2021, to December 31, 2023. The municipality’s management is responsible for handling the Forms MS-965 according to set criteria, while the auditor’s role is to express an opinion on these forms’ accuracy. The examination […]
A compliance audit was conducted on the North Whitehall Township Volunteer Firemen’s Relief Association of Lehigh County, Pennsylvania for January 1, 2022, to December 31, 2023. The audit aimed to verify compliance with state laws and procedures regarding the receipt and expenditure of state aid. Conducted under the VFRA Act and other state regulations, it […]
A limited procedures engagement (LPE) was conducted for District Court 31-1-05 in Lehigh County, Pennsylvania, covering January 1, 2020, to December 31, 2023. This review aimed to assess whether the court correctly assessed, reported, and promptly remitted moneys collected on behalf of the Commonwealth. The procedures involved matching data from the Administrative Office of Pennsylvania […]
In March 2025, the fiscal reports for Lehigh County’s Children and Youth Agency were amended and submitted for review to the Lehigh County Executive, Phillips Armstrong, following a certification of commonwealth expenditures incurred during fiscal years 2021-2022 and 2022-2023. This engagement, based on the Act 148 Invoice Packages, aimed to ensure compliance with state provisions […]
A compliance audit was conducted on the Upper Macungie Township Volunteer Firemen’s Relief Association for January 1, 2021, to December 31, 2023. The audit aimed to verify corrective actions from the prior audit and evaluate compliance with state laws, contracts, and administrative procedures regarding state aid and fund utilization. While the association successfully addressed three […]
The Borough of Emmaus in Lehigh County, Pennsylvania underwent an attestation engagement for its Liquid Fuels Tax Fund, covering the period from January 1, 2023, to December 31, 2023. The independent auditor’s report examined the Form MS-965 With Adjustments to verify alignment with the Pennsylvania Department of Transportation’s standards as detailed in Publication 9. The […]
An independent auditor examined the Township of Heidelberg’s Liquid Fuels Tax Fund for 2023, reviewing Form MS-965 With Adjustments. The examination followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit focused on whether the financial reporting met specified criteria and assessed risks of material misstatement. The audit also […]
The independent auditor’s report for the Township of Lower Macungie’s Liquid Fuels Tax Fund for 2023 examines the Form MS-965 with adjustments. The auditors, adhering to attestation standards, evaluated the form’s compliance with Pennsylvania Department of Transportation requirements, expressing a positive opinion on its presentation. The report identifies a significant deficiency in internal control related […]
The Independent Auditor’s Report for the Borough of Fountain Hill, Lehigh County, Pennsylvania evaluated the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The examination followed attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The […]