Borough of Northumberland – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The audit, conducted by the Auditor General Timothy L. DeFoor, examines the Liquid Fuels Tax Fund for the Borough of Northumberland, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit evaluates the accuracy of the Forms MS-965 With Adjustments, as per the Pennsylvania Department of Transportation’s guidelines. The audit follows attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose is to ensure that the funds are used according to the Liquid Fuels Tax Municipal Allocation Law. No material weaknesses or noncompliance issues were identified, and the forms were presented accurately. The report emphasizes requirements for municipalities to submit financial documentation and resolve any discrepancies to continue receiving funds. The audit confirms proper management of the funds according to specified criteria, ensuring compliance with relevant laws and standards. This is an automated summary. Please rely on the contents included in the released audit report.