Published July 13, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund for the Township of Upper Uwchlan, Chester County, was conducted over the period from January 1, 2023, to December 31, 2025, as per 75 Pa.C.S. § 9010. The audit aimed to evaluate the municipality’s adherence to Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding the receipt, expenditure, and reporting of fund money. The audit procedures involved reviewing financial records, testing expenditure transactions, and ensuring timely deposit of state allocations. Misstatements were identified and adjustments were proposed and accepted. Despite not following new professional auditing standards due to resource constraints, the audit found the township compliant with required criteria. The audit’s results were discussed with municipal officials, highlighting the importance of establishing and maintaining effective internal controls. The audit concluded that the township, in all significant respects, adhered to PennDOT’s criteria for the Liquid Fuels Tax Fund. This is an automated summary. Please rely on the contents included in the released audit report.