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

The Independent Auditor’s Report examines the City of Lancaster’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2023. The report, addressed to the Pennsylvania Department of Transportation, assesses whether the financial presentation aligns with the standards set by the Department’s Publication 9. The examination follows the American Institute of Certified Public Accountants and Government Auditing Standards. Auditors express an opinion that the Form MS-965, with adjustments, accurately reflects the necessary information and find no material weaknesses in internal control. There is one noted issue of a late receipt of allocation, although no significant noncompliance or fraud was detected. The report emphasizes that funds must be used according to relevant laws and regulations for maintenance and repair of local roads. This document is intended solely for compliance verification with applicable laws and not for any other purpose.