Published April 9, 2026
About This Audit
The audit reviewed the Liquid Fuels Tax Fund of the Township of Valley, Chester County, Pennsylvania, from January 1, 2022, to December 31, 2024. The audit examined the Forms MS-965 with Adjustments, assessing compliance with criteria outlined by the Pennsylvania Department of Transportation (PennDOT). Conducted under the American Institute of Certified Public Accountants and Government Auditing Standards, the audit provides assurance that these forms are materially accurate per described criteria. The report outlines the Liquid Fuels Tax Municipal Allocation Law, which finances local road maintenance based on mileage and population, and details specific reporting and procedural requirements for fund allocations. The audit states that the forms accurately present required information and support PennDOT’s regulatory oversight concerning the fund’s administration. This is an automated summary. Please rely on the contents included in the released audit report.