Published March 11, 2025
About This Audit
The independent auditor’s report for the Township of East Brandywine in Chester County, Pennsylvania, evaluates the township’s Liquid Fuels Tax Fund for compliance with criteria set by the Department of Transportation for the period from January 1, 2021, to December 31, 2023. The examination, conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards, entailed reviewing Forms MS-965 with adjustments made by the Department of the Auditor General. The audit concluded that the forms fairly represent the township’s compliance with legal and regulatory requirements, finding no material weaknesses in internal controls or noncompliance with laws that affect the forms. The report’s purpose was to ensure that fund allocations, utilized for maintaining local roads, were compliant with Act 655 and other relevant legislation, with no further opinions expressed on the municipality’s internal controls or compliance matters. The audit found no instances of noncompliance or material weakness.