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PA Department of the Auditor General

Published February 26, 2026

About This Audit

The audit was conducted on the Township of West Sadsbury, Chester County’s Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2024. The audit assessed the township’s compliance with the Pennsylvania Department of Transportation’s requirements for expenditure reporting using Forms MS-965 With Adjustments. The audit, aligned with the American Institute of Certified Public Accountants and Government Auditing Standards, found that the forms were presented accurately. However, a significant issue was identified: the township spent $9,310 for paving exceeding one inch without prior approval from the Department of Transportation. Additionally, the audit reported late receipt of allocations and emphasized the necessity for the township to adhere strictly to regulations to continue receiving funding from the Department of Transportation’s Liquid Fuels Tax Fund in the future. 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