Published January 14, 2026
About This Audit
The Independent Auditor’s Report outlines the examination of the Liquid Fuels Tax Fund for the Township of Heidelberg, Berks County, for January 1, 2023, to December 31, 2024. The report confirms that the Forms MS-965, adjusted by the Department of the Auditor General, are presented correctly according to standards outlined by the American Institute of Certified Public Accountants and Government Auditing Standards. These funds, governed by the Liquid Fuels Tax Municipal Allocation Law, are allocated annually from the Motor License Fund based on local road mileage and population. The funds are used for road and bridge maintenance, requiring adherence to strict guidelines to remain eligible for allocations. The auditor confirms the township’s adherence to requirements in the reviewed period. The report also includes various financial sections and detailed criteria for fund expenditure and management, ensuring funds are used properly for infrastructure improvements. This is an automated summary. Please rely on the contents included in the released audit report.