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, assessed 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 conclusion is supported by discussions with borough officials and encompasses adjustments. This is an automated summary. Please rely on the contents included in the released audit report.