Published September 9, 2025
About This Audit
The Independent Auditor’s Report for the Township of Concord, Delaware County, Pennsylvania, addresses the examination of the Forms MS-965 with adjustments regarding the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The report follows attestation standards and governmental auditing guidelines to assess the financial data’s presentation in accordance with established criteria. The audit identified a recurring issue where liquid fuels money was over-expended on a project. The Pennsylvania Department of Transportation oversees the use of these funds. Municipalities must adhere to guidelines such as submitting annual reports and ensuring expenditures comply with relevant laws to qualify for these funds. The report provides required findings and recommendations but does not give an opinion on internal controls or compliance. This report assists in regulatory oversight related to the Liquid Fuels Tax Allocation Law, thus fulfilling state regulatory authority. This is an automated summary. Please rely on the contents included in the released audit report.