Published September 18, 2026
About This Audit
The Borough of Elverson in Chester County, Pennsylvania, underwent a compliance audit for the Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2025, according to 75 Pa.C.S. § 9010 requirements. The audit aimed to ensure the municipality complied with PennDOT’s Publication 9 criteria regarding receipt, expenditure, and reporting of the funds. Audit procedures involved reviewing financial reports, communication with municipal officials, and testing expenditures of $48,882.18 to verify compliance. The municipality met significant compliance requirements with the criteria, indicating the proper management of Liquid Fuels Tax funds. The report highlights the importance of internal controls and discusses financial performance concerning equipment purchases, fund balances, and compliance. This is an automated summary. Please rely on the contents included in the released audit report.