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PA Department of the Auditor General

Published March 6, 2026

About This Audit

The audit examined the Liquid Fuels Tax Fund for the Township of Upper Nazareth, Northampton County, from January 1, 2023, to December 31, 2024. The audit was conducted according to American Institute of Certified Public Accountants and Government Auditing Standards. The audit confirmed that the forms accurately presented the required information, following criteria in the Pennsylvania Department of Transportation’s Publication 9. The Liquid Fuels Tax Fund is allocated based on local road mileage and population proportions and is used for maintaining streets, roads, and bridges. The process includes strict adherence to fund management regulations, with annual reporting and compliance requirements. Non-compliance affects future allocations. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General