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PA Department of the Auditor General

Published August 26, 2026

About This Audit

A compliance audit on the Liquid Fuels Tax Fund for the Township of Nether Providence, Delaware County, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to verify adherence to criteria outlined in the Pennsylvania Department of Transportation’s guidelines. Procedures included evaluating the municipality’s records, internal controls, and the correctness of reported figures, particularly the Forms MS-965. The audit discovered some discrepancies, notably recurring over-expenditure on projects and missing documentation for price quotations. Nonetheless, proposed adjustments to these findings were approved by township management. Despite these issues, the township largely complied with the detailed criteria, according to the audit’s conclusions. 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