Published May 22, 2025
About This Audit
The independent audit of the Township of Bethlehem’s Liquid Fuels Tax Fund for 2023 aimed to assess whether the Form MS-965 With Adjustments was accurately presented according to specific criteria. The audit was conducted following standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the form was compliant, with no material weaknesses or significant discrepancies identified in internal controls. Tests for compliance with laws and regulations related to the fund also revealed no issues. The fund, governed by the Liquid Fuels Tax Municipal Allocation Law and managed in accordance with the Department of Transportation’s guidelines, supports road maintenance and requires municipalities to follow strict reporting procedures. The audit verified that the town’s management complied with these requirements and ensured correct allocation of funds, cementing the municipality’s lawful use of the Liquid Fuels Tax Fund.