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PA Department of the Auditor General

Published March 3, 2025

About This Audit

The Township of Wilmington’s Liquid Fuels Tax Fund for 2023 has been audited by independent auditors in compliance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit focused on the Form MS-965 With Adjustments, ensuring it complies with Pennsylvania Department of Transportation requirements. The audit found that the Form MS-965, documenting expenditures and fund balances related to liquid fuels allocation, is fairly presented in accordance with the relevant criteria. These funds, mandated by the Liquid Fuels Tax Municipal Allocation Law, are intended for municipal road maintenance and repair and are distributed based on local road mileage and population. The audit did not identify any material weaknesses in internal controls or evidence of noncompliance with applicable laws and regulations. Thus, the Township of Wilmington’s Liquid Fuels Tax Fund is reported to be used appropriately.

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Pennsylvania Department
of the Auditor General