Published October 6, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund in the Borough of Upland, Delaware County, for the period January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010 requirements. The audit aimed to verify municipal compliance with PennDOT’s Publication 9 criteria on fund receipt, expenditure, and reporting. By examining Forms MS-965, engaging with municipal officials, and analyzing financial statements and documentation, the audit assessed compliance with internal control measures and adjusted records where necessary. Expenditure transactions totaling $207,692.89 were scrutinized for compliance. The audit found that Upland Borough adhered to the criteria significantly, although misstatements on Forms MS-965 required management-approved adjustments, reflected in the audit report. The conclusion asserts the Borough complied with criteria, ensuring funds were properly used. This is an automated summary. Please rely on the contents included in the released audit report.