Published August 4, 2026
About This Audit
A compliance audit was conducted on the Borough of Swarthmore’s Liquid Fuels Tax Fund for 2024, as per 75 Pa.C.S. § 9010 requirements. The audit aimed to assess compliance with the criteria stipulated by the Pennsylvania Department of Transportation (PennDOT) regarding fund receipt, expenditure, and reporting. Audit procedures involved reviewing Form MS-965, municipal records, expenditure transactions, internal controls, and fund deposit timings. The audit revealed some misstatements on the Form MS-965, leading to approved management adjustments. Despite these issues, the audit concluded that Swarthmore complied significantly with the criteria outlined in PennDOT’s Publication 9. This is an automated summary. Please rely on the contents included in the released audit report.