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PA Department of the Auditor General

Published November 4, 2025

About This Audit

The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of West Grove, Chester County, for the period from January 1, 2021, to December 31, 2024. This examination was conducted by adhering to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to ensure that the forms are accurate and follow specified criteria. These forms are intended to assist the Pennsylvania Department of Transportation in overseeing the administration of Liquid Fuels Tax Funds, adhering to regulations outlined in the Pennsylvania Vehicle Code and related amendments. This auditor’s report, aimed at fulfilling governmental requirements, concludes that the presentation of Forms MS-965 With Adjustments is accurate and thorough in all material respects. 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