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PA Department of the Auditor General

Published March 16, 2026

About This Audit

The audit examined the Liquid Fuels Tax Fund for the Borough of Coplay, Lehigh County, for the period from January 1, 2024, to December 31, 2024. This audit ensures compliance with the Pennsylvania Department of Transportation’s criteria and standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report verifies that the Form MS-965 With Adjustments accurately reflects the financial activities related to the maintenance and repair of local roads and bridges. The audit highlights the municipality’s adherence to state laws governing the Liquid Fuels Tax Fund, including the appropriate management and allocation of these funds. The audit also ensures that expenditures are in line with permissible amounts, focusing on equipment purchases and fund balance management. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General