Published August 27, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for Upper Pottsgrove Township was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to verify the township’s compliance with regulations regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Procedures involved reviewing Forms MS-965 from the dotGrants system, assessing internal control measures, testing expenditure transactions totaling $616,996.86, and ensuring proper fund allocation. Despite identifying misstatements which required adjustments, the township mostly complied with the criteria set by the Pennsylvania Department of Transportation’s Publication 9. However, the audit found a lack of documentation for price quotations, which is a compliance issue. This issue was communicated with municipal officials, and their responses were included in the report. Overall, the township maintained effective controls and complied significantly with the set regulations, except for the noted documentation lapse. This is an automated summary. Please rely on the contents included in the released audit report.