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PA Department of the Auditor General

Published May 15, 2026

About This Audit

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Kennett Square, Chester County, for the period from January 1, 2024, to December 31, 2024. The audit aimed to determine adherence to Pennsylvania Department of Transportation’s Publication 9 concerning the handling of Liquid Fuels Tax Fund monies. Key procedures included reviewing the municipality’s Form MS-965, ensuring proper recording and expenditure of funds, and confirming timely fund deposits. The audit found that Kennett Square complied with the criteria relevant to the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The municipality must maintain effective internal controls and adhere to annual reporting obligations to qualify for continued allocations. The audit report was discussed with municipal officials, who cooperated fully. This audit confirmed the proper management of funds during the stated period. 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