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PA Department of the Auditor General

Published March 3, 2026

About This Audit

The audit evaluated the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Parkside, Delaware County, Pennsylvania, for a period from January 1, 2023, to December 31, 2024. Despite a deviation where the municipality exceeded the approved budget by $8,943.76 on a construction project, the forms were presented materially in accordance with criteria set by the Pennsylvania Department of Transportation. The examination adhered to standards by the American Institute of Certified Public Accountants and government auditing standards. It revealed a recurring issue of over-expenditure on liquid fuels projects, which is detailed in the finding and recommendations section of the report. The report aims to aid the Pennsylvania Department of Transportation in overseeing the regulatory administration of the Liquid Fuels Tax Fund, underscoring adherence to statutory guidelines necessary for maintaining the fund’s allocations to municipalities. 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