Published July 27, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund of the Township of Darby, Delaware County, was conducted for the period of January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The audit aimed to review compliance with PennDOT’s criteria for the management of Liquid Fuels Tax Fund money, focusing on receipt, expenditure, and reporting procedures. Several procedures were executed, including reviewing the municipality’s Form MS-965, communicating with officials, and testing expenditure transactions. The audit identified a misstatement on Form MS-965, which was adjusted and approved by the management. The audit report states that the Township of Darby substantially complied with the relevant requirements for managing Liquid Fuels Tax Funds during the specified audit period, as outlined in PennDOT’s Publication 9. This is an automated summary. Please rely on the contents included in the released audit report.