Township of Lower Chanceford – York County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund forms (MS-965 With Adjustments) for Lower Chanceford Township, York County, Pennsylvania, covering January 1, 2022, to December 31, 2023. Management is tasked with presenting these forms per criteria outlined in the report background and the Department of Transportation’s Publication 9. The audit followed American Institute of Certified Public Accountants standards and Government Auditing Standards, aiming to provide reasonable assurance of accurate presentation. While the audit did not find material weaknesses in internal control, it noted idle funds in a noninterest-bearing account. The municipality’s responsibility is compliance with relevant laws and regulations for fund use. The report is intended for assessing compliance with specific criteria and not for other purposes.