Published September 25, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for Lower Makefield Township, Bucks County, covered the period from January 1, 2025, to December 31, 2025. The audit aimed to assess the municipality’s adherence to PennDOT Publication 9’s criteria, governing the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Procedures included obtaining the municipality’s Form MS-965 from the dotGrants system, reviewing municipal records, testing expenditure transactions, and ensuring proper fund deposits. The audit identified misstatements on the Form MS-965 and proposed adjustments, approved by the municipality’s management. The findings indicated that Lower Makefield Township complied with the relevant criteria. This is an automated summary. Please rely on the contents included in the released audit report.