Published November 24, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965, with adjustments, for the Borough of West Easton, Northampton County, Pennsylvania, covering January 1, 2023, to December 31, 2024. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the examination aims to express an opinion on the accuracy of the presented forms according to specified criteria. The audit found the forms accurately reflect required information per Pennsylvania Department of Transportation guidelines. No significant deficiencies or material weaknesses in internal control were noted, nor issues requiring reporting. However, a recurring issue with late fund allocation receipt was highlighted. The Liquid Fuels Tax Fund, governed by Pennsylvania state laws and regulations, provides municipalities with annual allocations for road maintenance, subject to specific criteria and reporting obligations. This is an automated summary. Please rely on the contents included in the released audit report.