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PA Department of the Auditor General

Published November 25, 2025

About This Audit

The Independent Auditor’s Report for the Township of West Marlborough, Chester County examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments from January 1, 2021, to December 31, 2024. The audit was conducted following attestation standards and found that the forms present information required by the Pennsylvania Department of Transportation accurately, with a recurring issue of late allocation receipts noted. The Liquid Fuels Tax Fund, governed by the Liquid Fuels Tax Municipal Allocation Law, allocates taxes for local street maintenance based on road mileage and population. Municipalities must comply with the Pennsylvania Vehicle Code and adhere to reporting and financial management requirements to receive these funds. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General