Published February 10, 2025
About This Audit
An independent auditor’s report details the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Manchester, York County, covering January 1, 2022, to December 31, 2023. The report follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditors noted no significant deficiencies or material weaknesses in internal control and disclosed no noncompliance instances with laws or regulations having a material effect on the forms. The audit’s focus was on assessing whether the forms were presented according to criteria based on the Pennsylvania Department of Transportation’s guidelines. Though the audit did not aim to evaluate internal controls or compliance issues expressly, no such opinions were provided. The report iterates the necessity of municipalities using the Liquid Fuels Tax Fund in compliance with relevant laws and regulations, ensuring funds are allocated correctly for road maintenance and repairs.