Borough of Darby – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report for the Borough of Darby, Delaware County, Pennsylvania, examined the Liquid Fuels Tax Fund for the period of January 1, 2021, to December 31, 2023. The audit, conducted according to standards by the AICPA and Government Auditing Standards, identified several issues. These include the municipality’s failure to maintain documentation for a $150,000 transfer, unauthorized use of funds for a streetlight loan, over-expenditure on a construction project, and non-reimbursement of significant amounts to the fund as recommended in prior audits. There were material weaknesses in internal controls, and funds were held in noninterest-bearing accounts. Despite these issues, the report indicated that, except for the noted deficiencies, the financial statements are materially represented in accordance with the required criteria. The report emphasizes compliance with relevant laws and regulations, as specified by the Pennsylvania Department of Transportation, and details the necessary corrective actions.