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PA Department of the Auditor General

Published June 29, 2026

About This Audit

A compliance audit of the Liquid Fuels Tax Fund for Caln Township, Chester County, covering January 1, 2023, to December 31, 2024, was conducted per 75 Pa.C.S. § 9010. The audit reviewed compliance with Pennsylvania Department of Transportation’s criteria for managing Liquid Fuels Tax Funds. Audit procedures included reviewing Forms MS-965, testing expenditures, and assessing internal controls. Though misstatements were found and adjusted, significant compliance was observed, except for issues such as recurring over-expenditure on projects and late allocation receipts. Caln Township generally adhered to PennDOT guidelines, ensuring funds were properly managed for local infrastructure. 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