Published March 25, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of West Middlesex, Mercer County, for the period January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting. The audit reviewed municipal records, assessed internal controls, and tested expenditure transactions. The focus was on ensuring funds were allocated appropriately for street, road, and bridge maintenance, following state regulations. The audit affirmed significant compliance with the established criteria. The responsibility for maintaining effective controls lies with the municipality, while the audit provided reasonable assurance against the criteria. The audit report validates the lawful use of resources, thus supporting ongoing transportation maintenance and enhancement. This is an automated summary. Please rely on the contents included in the released audit report.