Published October 20, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Township of Lower Mount Bethel, Northampton County, Pennsylvania, covered January 1 to December 31, 2025. The audit, as mandated by 75 Pa.C.S. § 9010, evaluated whether the township adhered to the criteria for handling liquid fuels money, as outlined in PennDOT’s Publication 9. Procedures involved reviewing Form MS-965, examining expenditure transactions worth $274,709.19, and verifying proper fund management. While the audit generally found compliance, it noted an over-expenditure in project funds. The township’s internal controls and financial records were reviewed, and where discrepancies were found, adjustments were proposed. The audit underscores the importance of adhering to legal requirements for the receipt and use of liquid fuels tax funds. This is an automated summary. Please rely on the contents included in the released audit report.