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

The independent auditor’s report evaluates Form MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Borough of Sharon Hill, Delaware County, covering January 1, 2021, to December 31, 2023. The examination aimed to ascertain whether these forms comply with Pennsylvania Department of Transportation’s rules and Government Auditing Standards. The report noted nonpermissible expenditures in 2021 and 2022, and weaknesses in fund management, including late receipts of allocations. These deficiencies were highlighted for addressing by governance. The funded projects’ compliance with the Liquid Fuels Tax Municipal Allocation Law, Act 655 of 1956, was also scrutinized. Only expenditures for street, road, and bridge maintenance are permissible. Though no material weaknesses were found in internal controls, some deficiencies went unidentified. The report concludes that except for noted issues, records generally comply with regulatory requirements. The report is intended for use by involved parties and is not suitable for other purposes.