Published October 16, 2026
About This Audit
A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Darby, Delaware County, PA, covering the period of January 1, 2024, to December 31, 2025. The audit assessed the Borough’s adherence to PennDOT’s criteria, including the receipt, expenditure, and reporting of these funds. Various procedures were performed such as analyzing Forms MS-965, interviewing officials, reviewing records, and ensuring timely deposits. Some discrepancies were noted, such as non-permissible expenditures, idle funds in non-interest-bearing accounts, and late allocations. Adjustments proposed to the municipality’s reports were approved. Despite identified issues, the Borough largely complied with the criteria. This is an automated summary. Please rely on the contents included in the released audit report.