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

The Independent Auditor’s Report examined the Township of Upper Darby’s Liquid Fuels Tax Fund Forms MS-965 for the period from January 1, 2021, to December 31, 2023. Conducted under the guidelines of the American Institute of Certified Public Accountants and Government Auditing Standards, it aimed to assure accurate presentation in compliance with the Department of Transportation’s criteria. While the audit confirmed accurate representation of forms, it noted issues with the documentation of contract awards, specifically $98,537.87 spent on road projects in 2023, which wasn’t recorded in council meeting minutes. Other compliance issues included the improper expenditure of liquid fuels money. The report emphasized the necessity of documenting municipal procedures in meeting minutes and adhering to applicable laws and regulations. It also highlighted the purpose of the report, stating it is not suitable for purposes beyond evaluating compliance with liquid fuels tax expenditure criteria.