Borough of Elizabethtown – Lancaster County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent audit examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Elizabethtown, covering January 1 to December 31, 2023. The audit adhered to standards from the American Institute of Certified Public Accountants and U.S. Government Auditing Standards. The audit’s aim was to confirm compliance with Pennsylvania Department of Transportation criteria and did not reveal significant internal control deficiencies or noncompliance. The Liquid Fuels Tax supports local road maintenance, with funds allocated based on local road mileage and population. The audit found the Borough’s funds were managed appropriately, adhering to regulations and meeting all reporting requirements. The report concludes that Elizabethtown’s Liquid Fuels Tax Fund spending aligns with state laws and guidelines.