Published February 13, 2025
About This Audit
The Independent Auditor’s Report reviewed the Liquid Fuels Tax Fund of the Township of Manchester, York County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The examination aimed to ensure that Forms MS-965, including adjustments, adhered to criteria set by the Department of Transportation’s Publication 9. This review was aligned with American Institute of Certified Public Accountants’ and Government Auditing Standards. The findings showed that the forms accurately represented the required information, with no material weaknesses found in internal controls. Tests also confirmed compliance with relevant laws and regulations without any significant concerns. The evaluation focused on spending liquid fuels tax funds per legal requirements, ensuring the accuracy and reliability of reported data for public highways maintenance. This report serves the purpose of evaluating fund usage compliance, not as a comprehensive analysis of internal controls or wider fiscal responsibility.