Published December 5, 2025
About This Audit
The independent auditor’s report for the Borough of West Chester’s Liquid Fuels Tax Fund from January 1, 2021 to December 31, 2024, was conducted in accordance with standards by the American Institute of Certified Public Accountants and the Comptroller General’s Government Auditing Standards. The auditors examined Forms MS-965 With Adjustments, ensuring compliance with criteria from the PA Department of Transportation’s Publication 9. The audit found that the forms were presented accurately, but noted a late receipt of allocations, which did not impact overall compliance. The Liquid Fuels Tax Fund, governed by Act 655 of 1956, provides municipalities with annual funds for road maintenance, based on road mileage and population. Compliance with specific administrative and reporting requirements is essential for fund allocation. This is an automated summary. Please rely on the contents included in the released audit report.