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PA Department of the Auditor General

Published May 7, 2025

About This Audit

The independent auditor’s report examined Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Elk, Chester County, for January 1, 2021, to December 31, 2023. The municipality is responsible for presenting Forms MS-965 according to specific criteria. The audit, conducted per Government Auditing Standards, aims to ensure these forms are presented accurately and are free from material misstatements. No deficiencies in internal control were identified that constitute a material weakness. However, a matter related to the late receipt of allocation was noted. The objective of the report is to determine if the Liquid Fuels Tax Fund is used in accordance with the relevant laws and regulations. The report emphasizes compliance with annual allocations, highlighting procedural requirements, and is intended solely for evaluating fund usage compliance. For queries, the Bureau of County Audits can be contacted.

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Pennsylvania Department
of the Auditor General