Published February 18, 2025
About This Audit
The independent auditor’s report examines the use of the Liquid Fuels Tax Fund by the Borough of Downingtown, Chester County, Pennsylvania, from January 1, 2021, to December 31, 2023. The examination, conducted under the attestation standards of the American Institute of Certified Public Accountants, aims to provide a reasonable assurance on whether the Forms MS-965, which outline the fund’s use, comply with the Pennsylvania Department of Transportation’s requirements. The report indicates that the forms reflect the necessary information in all material respects. The auditors noted no material weaknesses or significant deficiencies in internal control, nor any noncompliance with relevant regulations. While the purpose was not to report on internal control or compliance, the findings show adherence to laws regarding the Liquid Fuels Tax Fund. The fund is allocated based on the municipality’s road mileage and population, and it is intended for local road and bridge maintenance.