Published February 4, 2026
About This Audit
The independent auditor’s report for the Township of Lehigh, Carbon County, PA, examines Form MS-965 regarding the Liquid Fuels Tax Fund for the year 2024. The auditor’s responsibility was to evaluate the form’s adherence to criteria outlined in the report’s Background section and the Pennsylvania Department of Transportation’s Publication 9. The report confirms the form’s accuracy and compliance, supported by sufficient evidence from the auditor’s examination conducted under applicable standards. The Liquid Fuels Tax Fund allocates state taxes to municipalities for road and bridge maintenance, calculated by local road mileage and population. Municipalities must follow specific procedures and reporting to qualify for these funds. This report aims to assist the Pennsylvania Department of Transportation in regulatory activities. It is noted that the auditor appreciates the township’s cooperation, and the document details the responsibilities, financial transactions, and compliance requirements associated with the fund. This is an automated summary. Please rely on the contents included in the released audit report.