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

The Independent Auditor’s Report summarizes the examination of the Liquid Fuels Tax Fund for the Borough of Lewisberry, York County, covering January 1, 2022, to December 31, 2023. The auditor confirms that the Forms MS-965, with adjustments, meet the standards required by the Pennsylvania Department of Transportation and are presented in line with relevant criteria. The audit was conducted per attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, without identifying any material weaknesses in internal controls. The examination tested compliance with certain laws, finding no reportable noncompliance or deficiencies. The audit’s aim was to ensure funds were spent according to legal requirements, not to evaluate internal control or compliance. The report’s criteria include an annual allocation of liquid fuels taxes, used for local road maintenance, as defined under Act 655 of 1956. The audit found that the Borough’s reporting complied materially with the required criteria.