Published July 21, 2026
About This Audit
The compliance audit of the Borough of Sharon Hill, Delaware County, Pennsylvania, reviewed the Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit reviewed the borough’s adherence to the Pennsylvania Vehicle Code and PennDOT’s Publication 9, which regulates the receipt, expenditure, and reporting of liquid fuels tax monies. Key procedures included reviewing financial documents, verifying internal controls, and testing expenditure transactions. Significant findings revealed misstatements on financial reports, recurring non-permissible expenditures, unsupported expenditure documentation, proposed adjustments for duplicate payments, and issues with transfers to the General Fund. Despite these issues, the borough largely complied with the audit criteria. This is an automated summary. Please rely on the contents included in the released audit report.