At its Oct. 2 meeting, the Upper Macungie Township Board of Supervisors held a public hearing for an intermunicipal liquor license transfer request involving U.S. Petroleum Service Inc., located at 241 N. Route 100, Breinigsville.

The request seeks to transfer a liquor license from 10th Street in Allentown to the Route 100 gas station.

Attorney Angelo Almonte represented the applicant, describing the proposal as similar to a Sheetz-style operation, where customers could purchase beer and wine for takeout and dine in a 30-seat restaurant serving Spanish food.

He said the business would not operate as a bar or nightclub.

Applicant representative Jatinder Heer confirmed while the transferred license technically allows the sale of hard liquor, the owners do not plan to serve liquor – only beer and wine.

Alcohol sales would comply with state regulations and all employees would receive RAMP training on responsible alcohol service.

The proposed operating hours are 5 a.m. to 11 p.m., with beer and wine sales limited to the hours permitted by the Pennsylvania Liquor Control Board.

The restaurant and alcohol service would operate concurrently.

Supervisors raised questions about parking, layout, hours and alcohol service limits, clarifying the township cannot impose enforceable conditions on the state-issued license but appreciated the applicant’s on-record commitments.

No members of the public objected to the transfer.

The license transfer request was unanimously approved.

There were two presentations during the meeting.

The first was the 2024 audit presented by Buckno Lisicky & Company. Auditor Chris Bentley presented the 2024 audit report, noting the township remains in strong financial condition despite temporary challenges related to the transition to a new accounting system Nov. 1, 2024. Bentley highlighted several key figures from the report.

The sewer fund showed a net income of $1.3 million, down from $2.5 million the previous year, largely due to a $1.2 million increase in treatment expenses.

The refuse fund recorded a small operating loss of $130,000, nearly self-sustaining and consistent with 2023 results.

In the general fund, the township saw a net increase of $2.5 million, which included a $1.5 million transfer to the capital equipment fund.

The recreation capital fund reported a $5.4 million loss, reflecting $6 million in expenses tied to construction of the new recreation center.

Combined, the total governmental funds showed an overall decrease of $3.7 million, primarily attributable to that capital project.

The general fund’s ending balance stood at $48.5 million, while total governmental funds ended the year at approximately $51-52 million, with $46 million unrestricted.

The township’s total cash and investments decreased from $54 million to $51 million, a reduction consistent with the year’s capital spending.

Bentley also reviewed the township’s pension performance, noting the nonuniform pension plan is about 80% funded with $10.4 million in assets, while the police pension plan is approximately 94% funded, both considered strong positions.

The management letter included three findings related to the accounting system transition.

Two were classified as material weaknesses – delays in completing bank reconciliations for November and December 2024 and the absence of accurate fixed asset and depreciation schedules at year-end.

A third finding, a significant deficiency, involved incomplete reconciliation of escrow accounts.

Bentley emphasized all three issues stemmed from the accounting system change and corrective measures have been implemented, with no ongoing problems anticipated.

He added there were no disagreements with management, no uncorrected misstatements and overall good cooperation from township staff.

The audit took longer than usual because auditors had to work through both the old and new accounting systems.

The board acknowledged some difficulties were expected during the system switch but expressed confidence the township’s financial operations are now stabilized. Following discussion, the board unanimously approved the 2024 audit report, thanking Bentley and township staff for their efforts.

The second presentation was a proclamation honoring Precision Roll Grinders for being named the 2025 Lehigh Valley Manufacturer of the Year.

The award, presented by the Lehigh Valley Manufacturing Forum, recognizes the company’s excellence in innovation, operational performance and workforce development.

The proclamation commended Precision Roll Grinders – located in Upper Macungie Township – for its leadership, commitment to quality and contributions to the local economy.

It praised the company’s skilled workforce, dedication to customer service and engagement in the community, noting its success reflects both innovation and reliability in manufacturing.

The board unanimously approved the proclamation, congratulating Precision Roll Grinders and expressing gratitude for the company’s continued contributions to the township and the greater Lehigh Valley region.

Although no representatives from the company were present, supervisors remarked on the significance of the recognition.

The board of supervisors approved Ordinance 2025-03, authorizing the condemnation of a 1,125-square-foot area along the unopened stub street of Steeplechase Lane, located between 6015 and 6023 Palomino Drive.

The ordinance establishes a utility easement to allow the installation of public water and sewer lines, as well as a simple right of way for a potential future walking path that would connect nearby neighborhoods to Grange Park.

Township staff and engineers explained this route avoids wetlands and reduces infrastructure costs compared to other options.

The affected property owners were notified and resident Mohammed Siddiqui, who lives next to the site, expressed support as long as the land is used for public purposes.

A representative from Grange Mill LLC clarified the easement would serve both public sewer and water lines, with oversight shared between the township and the Lehigh County Authority.

The board unanimously approved the ordinance, noting its benefits for utility access, maintenance efficiency, and potential pedestrian connectivity in the area.