Published January 14, 2026
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Lower Nazareth, Northampton County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit assures that the fund’s Form MS-965 with Adjustments is presented according to the Pennsylvania Department of Transportation’s criteria. Conducted under American Institute standards and Government Auditing Standards, the report confirms the fund information is materially correct for regulatory purposes. The Liquid Fuels Tax, according to Pennsylvania statute, aids municipalities with the maintenance of streets, roads, and bridges, allocated based on local road mileage and population. The Fund’s proper management is essential for ongoing allocations. The report ensures compliance with necessary regulations but is intended solely for the Department of Transportation’s regulatory use. The analysis includes examination of fund balance, equipment purchases, and financial activities under the Department’s guidelines to maintain transparency and accountability. This is an automated summary. Please rely on the contents included in the released audit report.