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PA Department of the Auditor General

Published November 4, 2026

About This Audit

The compliance audit of the Liquid Fuels Tax Fund for the Borough of West Grove, Chester County, covered the period from January 1, 2025, to December 31, 2025. Conducted as per 75 Pa.C.S. § 9010, the audit aimed to assess compliance with PennDOT’s Publication 9 concerning the fund’s receipt, expenditure, and reporting. The audit procedures included reviewing Form MS-965, verifying internal controls, comparing reported amounts to municipal records, and testing expenditure transactions. The report concluded that the borough largely complied with the criteria, with an exception noted regarding over-expenditure on a project. 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