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PA Department of the Auditor General

Published April 20, 2026

About This Audit

The audit reviewed the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Lehighton, Carbon County, for the period January 1, 2024, to December 31, 2024. The audit evaluated whether the form was presented in accordance with criteria set by the Pennsylvania Department of Transportation. The audit adhered to American Institute of Certified Public Accountants and Government Auditing Standards, ensuring proper evidence assessment and ethical compliance. The Liquid Fuels Tax Municipal Allocation Law provides municipalities with funds based on road mileage and population for infrastructure maintenance. The audit confirmed that the Borough’s reporting met the necessary criteria, helping PennDOT fulfill its regulatory role. This report is intended solely for evaluating the municipality’s Liquid Fuels Tax Fund 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