Published March 25, 2025
About This Audit
The independent auditor’s report details an examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of East Marlborough Township, Chester County, covering January 1, 2021, to December 31, 2023. The audit adheres to standards by the AICPA and Government Auditing Standards, assessing the accuracy and compliance of presented forms. The report expresses an opinion that the forms, reflecting the municipality’s management efforts, meet Pennsylvania Department of Transportation criteria. However, a material weakness was identified: a duplicate invoice payment. The audit revealed no instances of noncompliance affecting the forms’ material aspects, reinforcing proper adherence to the relevant laws and regulations. Nonetheless, internal control deficiencies may remain undetected, pointing to areas needing improvement. The report is specific to fund use compliance and not intended for alternate purposes. The audit underlines the Township’s efforts to meet necessary requirements and assured proper fund utilization according to governing laws.