Lehigh County – Liquid Fuels Tax Fund, Act 44 Tax Fund and Act 89 Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor examined Lehigh County’s Liquid Fuels, Act 44, and Act 89 Tax Funds for the period of January 1, 2022, to December 31, 2023. The review was conducted in accordance with attestation standards from the AICPA and Government Auditing Standards. The aim was to assess whether the Forms were presented correctly as per Pennsylvania’s Department of Transportation requirements. The evidence was sufficient to form a basis for the auditor’s opinion, which found that the Forms were valid in all material respects. However, there was a noted recurrence of expenditures exceeding the 10% limit on indirect/administrative costs. No material weaknesses in internal control were identified. This is an automated summary. Please rely on the contents included in the released audit report.