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PA Department of the Auditor General

Published August 26, 2026

About This Audit

A compliance audit was conducted on the Township of Upper Moreland’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2025, as mandated by 75 Pa.C.S. § 9010. The audit aimed to assess the township’s adherence to criteria from the Pennsylvania Department of Transportation’s Publication 9 regarding the use and reporting of Liquid Fuels Tax Fund money. The audit process involved reviewing municipal reports, including Form MS-965, and testing expenditure transactions totaling $1,532,418.74 of the $1,579,001.42 spent, to ensure compliance with permissible use and precise reporting. The audit concluded that the township largely complied with the criteria, although a finding was noted regarding non-permissible expenditures. 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