Published October 2, 2026
About This Audit
An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Collingdale, Delaware County, Pennsylvania, for the period between January 1, 2023, and December 31, 2024. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s (PennDOT) standards on the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. Key audit procedures included reviewing the borough’s financial documentation, communicating with municipal officials, and verifying expenditure transactions against reported amounts. Although some misstatements on Forms MS-965 were identified and corrected with management’s approval, the audit concluded that the Borough largely complied with the established criteria with minor exceptions: the lack of supporting documentation for certain expenditures and issues related to non-receipt of allocations. This is an automated summary. Please rely on the contents included in the released audit report.