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PA Department of the Auditor General

Published January 27, 2025

About This Audit

The independent audit examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of Warwick, Chester County, Pennsylvania, covering January 1, 2021, to December 31, 2023. Conducted in accordance with professional standards, the audit verified the accuracy and compliance of financial reports prepared by the municipality’s management. The Auditor General found the forms were presented accurately and in compliance with the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The purpose was to ensure municipal funds from the Liquid Fuels Tax were used according to relevant laws and regulations. The report did not identify any material weaknesses in internal control nor instances of noncompliance needing reporting under Government Auditing Standards. The audit concluded that the funds were properly managed and reported, ensuring that the Township of Warwick used their Liquid Fuels Tax allocations appropriately and transparently.

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Pennsylvania Department
of the Auditor General