Published September 11, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Rose Valley, Delaware County, Pennsylvania, details an examination of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for presenting these forms in line with criteria set by the Department of Transportation and the relevant laws. The audit, conducted under established standards, aimed to verify the proper presentation of these forms. The report indicates a qualified opinion, highlighting a lack of documentation for price quotations on expenditures of $22,606.12 related to traffic control devices in 2024. Adherence to government auditing standards necessitates reporting on any significant deficiencies; however, no opinions on internal control or compliance were expressed. This report aids the Pennsylvania Department of Transportation in regulating municipal allocations from the state’s Motor License Fund for public infrastructure maintenance. This is an automated summary. Please rely on the contents included in the released audit report.