Published September 18, 2026
About This Audit
A compliance audit of the Township of Highland’s Liquid Fuels Tax Fund, Chester County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. The purpose was to verify adherence to the criteria specified in the relevant Pennsylvania statutes and PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of liquid fuels funds. Audit procedures included reviewing municipal records and expenditure transactions, and comparisons with Forms MS-965 submissions. The audit concluded that the township largely complied with the criteria, with one noted exception: it failed to maintain fuel dispensation records. The findings and recommendations were discussed with the township officials, and relevant adjustments to the financial forms were proposed and included in the report. This is an automated summary. Please rely on the contents included in the released audit report.