Published October 23, 2025
About This Audit
The independent audit, examines the Township of Middletown in Delaware County, Pennsylvania’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit assesses the Township’s compliance with the Pennsylvania Department of Transportation’s requirements on Forms MS-965. Conducted as per standards from the American Institute of Certified Public Accountants and the Government Auditing Standards, the audit expresses an opinion that the Forms MS-965, with adjustments, are presented fairly following set criteria. The Liquid Fuels Tax Fund is allocated to municipalities for road maintenance, funded half by the municipality’s population and half by its road mileage. The report’s purpose is to aid the Department of Transportation in meeting regulatory obligations and is not suited for other uses. The audit found that the forms meet the required standards, thus fulfilling reporting criteria. This is an automated summary. Please rely on the contents included in the released audit report.