Borough of Cross Roads – York County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The attestation engagement report for the Borough of Cross Roads, York County, Pennsylvania, assesses the presentation of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. Conducted in accordance with standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit assured that forms adhered to Pennsylvania Department of Transportation guidelines. The audit identified no material misstatements or significant deficiencies in internal controls, nor any noncompliance with relevant laws and regulations. This report aims to verify the appropriate use of Liquid Fuels Tax Fund money as per legal requirements and is not intended for other purposes. It serves to confirm the funds’ allocation and usage compliance with regulations, describing the procedures and checks required for municipalities to maintain funds properly and receive state allocations.