Published March 17, 2026
About This Audit
The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Lowhill, Lehigh County, Pennsylvania, for January 1, 2023, to December 31, 2024. The audit followed attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found the Forms MS-965 With Adjustments are presented accurately according to specified criteria. No significant deficiencies or material weaknesses were reported, but a recurring issue of late receipt of allocation was noted. The purpose of the report is to aid the Pennsylvania Department of Transportation’s regulatory responsibilities related to the Liquid Fuels Tax Fund. The report also outlines responsibilities regarding fund management and qualifications for municipalities to receive funds, including submitting reports and resolving discrepancies. This is an automated summary. Please rely on the contents included in the released audit report.