Published July 31, 2025
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of Lower Merion Township, Pennsylvania, covering January 1, 2023 to December 31, 2024. The audit follows standards by the American Institute of Certified Public Accountants and government auditing standards, ensuring the Forms MS-965 With Adjustments are presented accurately. The report confirms the management’s compliance with criteria outlined by the Pennsylvania Department of Transportation Publication 9. The Liquid Fuels Tax Fund supports municipal street, road, and bridge maintenance, with allocations based on road mileage and population. The detailed financial review included checking adherence to allocation, deposit rules, auditing standards, and meeting regulatory criteria. The report’s purpose is to facilitate the Department of Transportation’s oversight. In conclusion, the Forms MS-965 are verified to be accurate in material aspects according to specified criteria, fulfilling regulatory requirements. This is an automated summary. Please rely on the contents included in the released audit report.