Published July 21, 2026
About This Audit
A compliance audit was conducted on the Borough of Emmaus’s Liquid Fuels Tax Fund for January 1, 2024, through December 31, 2024. The audit, meeting the requirements of 75 Pa.C.S. § 9010, reviewed whether the borough adhered to PennDOT’s Publication 9 criteria related to fund receipt, expenditures, and reporting. Procedures included testing $405,804 of the $438,088 spent, inspecting relevant documentation, and ensuring proper funds deposit. Misstatements on Form MS-965 were identified, and adjustments were proposed and approved. Overall, except for a late fund allocation receipt, the borough complied with the criteria significantly. This is an automated summary. Please rely on the contents included in the released audit report.