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PA Department of the Auditor General

Published April 13, 2026

About This Audit

The audit reviewed the Liquid Fuels Tax Fund of Upper Macungie Township for January 1, 2023, to December 31, 2024. The audit revealed issues such as unauthorized retroactive expenditures and project approvals unacquired from the Department of Transportation. Despite these findings, the Form MS-965, with adjustments, are largely compliant with Pennsylvania Department of Transportation’s requirements. The report’s findings are intended to help the department maintain regulatory oversight. The audit process involved reviewing forms, assessing risks of material misstatements, and ensuring ethical independence. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General