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PA Department of the Auditor General

Published September 10, 2025

About This Audit

This independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Pen Argyl, Northampton County. The forms cover the period from January 1, 2023, to December 31, 2024. The borough’s management is responsible for presenting the forms in line with the criteria set by the Pennsylvania Department of Transportation. The audit was performed in accordance with standards from the American Institute of Certified Public Accountants and the Government Auditing Standards. The purpose was to express an opinion on whether the forms were presented accurately and in material respects. The report found no significant deficiencies in internal controls or instances of noncompliance that needed to be reported. The audit aimed to confirm that the municipality uses its Liquid Fuels Tax Fund money according to applicable laws and regulations. Overall, the forms are presented in compliance with the established criteria. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General