Published August 12, 2025
About This Audit
The independent auditor conducted an examination of the Township of Delaware’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period of January 1, 2023, to December 31, 2024. This examination was performed in accordance with the American Institute of Certified Public Accountants’ attestation standards and Government Auditing Standards. The auditor’s responsibility was to express an opinion on the presentation of these forms. The examination found that the Forms MS-965 were presented in all material respects, consistent with the Pennsylvania Department of Transportation’s criteria. No material weaknesses in internal controls or significant noncompliance issues were identified. The purpose of the report is to confirm that the fund’s expenditures align with the relevant laws and regulations. The audit found no instances of noncompliance requiring reporting under Government Auditing Standards, indicating proper use of the Liquid Fuels Tax Fund by the municipality. This is an automated summary. Please rely on the contents included in the released audit report.