Published October 23, 2025
About This Audit
The independent auditor’s report for the Liquid Fuels Tax Fund of Lower Chichester Township, Delaware County, covers the period from January 1, 2023, to December 31, 2024. It examines the Forms MS-965 With Adjustments, assessing whether they meet the Pennsylvania Department of Transportation’s criteria. The examination adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that the forms presented meet the necessary state requirements. Funds allocated under the Liquid Fuels Tax Municipal Allocation Law must be used for local road and bridge maintenance, with allocations based on local road mileage and population. The municipality must comply with specific criteria, including submission of various annual reports and resolving of any audit discrepancies, to qualify for fund allocations. The presentation focuses on Liquid Fuels Tax Fund activities, potentially omitting broader financial details. This is an automated summary. Please rely on the contents included in the released audit report.