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PA Department of the Auditor General

Published May 22, 2026

About This Audit

A compliance audit was conducted for the Borough of Avondale, Chester County’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. The audit aimed to assess compliance with criteria set by Pennsylvania’s Liquid Fuels Tax laws and PennDOT’s Publication 9. Key procedures involved reviewing Avondale’s Forms MS-965, municipal operations, internal controls, and receipts of state aid. It was found that Avondale did not spend any Liquid Fuels Tax Fund money during the audit period. However, a recurrent issue of late receipt of allocations was noted. The report states compliance in all significant respects with specified criteria, highlights the responsibility of the municipality to maintain effective internal controls, and assures compliance within specified financial reporting and fund management guidelines. 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