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PA Department of the Auditor General

Published April 13, 2026

About This Audit

The audit reviewed the Form MS-965 with Adjustments of the Borough of West Conshohocken’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit noted that the Borough did not reimburse $188,461.85 to its Liquid Fuels Tax Fund due to a late submission of a completion report. Despite this, the Form MS-965 was found to present the necessary information required by the Pennsylvania Department of Transportation, except for the noted deviation. The report highlighted the importance of compliance with regulations and summarized both compliance issues and a prior recommendation to address unfulfilled financial obligations. The report assists Pennsylvania DOT in regulatory monitoring and underscores the financial oversight exercised over municipal funds. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General