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PA Department of the Auditor General

Published September 11, 2025

About This Audit

The independent auditor’s examination of the Liquid Fuels Tax Fund forms (MS-965 With Adjustments) for Upper Mount Bethel Township, covering January 1, 2023, to December 31, 2024, was conducted following American Institute of Certified Public Accountants and Government Auditing Standards. The township’s management is responsible for these forms, and the audit’s goal was to form an opinion on their accuracy according to criteria in the Department of Transportation’s Publication 9. After thorough procedures, the auditor believes the evidence is sufficient to express the opinion that the forms accurately present required information for the Pennsylvania Department of Transportation. This report specifically assists PennDOT’s regulatory functions and isn’t suitable for other purposes. Municipalities receive Liquid Fuels Tax Fund allocations based on road mileage and population, which must be managed according to specific regulations to qualify for future allocations. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General