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PA Department of the Auditor General

Published November 4, 2025

About This Audit

The Independent Auditor’s Report for the Borough of Newton Hamilton’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The report examines the Forms MS-965 with Adjustments, prepared by the municipality in compliance with Pennsylvania’s Department of Transportation Publication 9 and other regulations. Although the auditor maintains compliance with these criteria, the review was unable to verify the legitimacy of disbursements due to missing back images of canceled checks. Consequently, the auditor cannot entirely verify if the transactions complied with applicable laws. Despite this, the report concludes that, aside from the noted deviations, the presented information aligns materially with the Pennsylvania Department of Transportation’s requirements for the specified period. 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