Borough of Nazareth – Northampton County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report details an examination of the Borough of Nazareth’s Liquid Fuels Tax Fund for 2023, focusing on the management of funds as per Pennsylvania Department of Transportation guidelines. The report found that the municipality expended $80,097 on a project that exceeded the actual cost by $4,294.50 and that, in a prior period, funds were spent without necessary approvals, leading to subsequent reimbursements. The audit was conducted following the American Institute of Certified Public Accountants standards and highlighted one significant deficiency related to vendor overcharge. Ultimately, the Form MS-965 With Adjustments was deemed materially adequate, albeit with noted exceptions, and provides a reasonable basis for the auditor’s qualified opinion.