Borough of Honey Brook – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Honey Brook, Chester County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2025. The audit aimed to verify the municipality’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the handling of Liquid Fuels Tax Fund money. The audit procedures included reviewing Forms MS-965, evaluating internal controls, and testing selected expenditures for compliance. During the audit, misstatements on Forms MS-965 were identified and adjusted with municipal management’s approval. The audit concluded that the Borough of Honey Brook complied with relevant criteria in all significant respects throughout the audit period. This is an automated summary. Please rely on the contents included in the released audit report.