Published September 10, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund financial statements of the Borough of Northampton, Northampton County, for the period from January 1, 2023, to December 31, 2024. The report verifies that Forms MS-965, with adjustments by the Department of the Auditor General, accurately present the necessary information as mandated by the Pennsylvania Department of Transportation and applicable criteria. The audit was performed in compliance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors identified no significant deficiencies or material weaknesses in internal control, but noted a late receipt of fund allocation. The report is intended to evaluate the appropriate spending of the Borough’s Liquid Fuels Tax Fund in line with specific regulations, and does not aim to offer an opinion on compliance or internal control over financial reporting. This is an automated summary. Please rely on the contents included in the released audit report.