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PA Department of the Auditor General

Published July 13, 2026

About This Audit

A compliance audit was conducted on the Borough of South Bethlehem’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024, as mandated by 75 Pa.C.S. § 9010. The audit reviewed the borough’s adherence to PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. Key procedures included reviewing Forms MS-965, testing sample expenditures, and ensuring timely fund deposits. The audit identified a misstatement on the Forms MS-965, which was corrected upon management’s approval. The borough was found to have complied significantly with the criteria. 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