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

The audit report examines the Liquid Fuels Tax Fund of the Township of East Manchester, York County, for January 1, 2022, to December 31, 2023. The township’s management is accountable for presenting Forms MS-965 in accordance with the criteria specified in the Department of Transportation’s guidelines. Conducted per attestation standards by the AICPA and Government Auditing Standards, the audit found that the forms present the required information accurately. No material weaknesses in internal controls were identified, but there was a noted noncompliance related to advertising and bidding requirements. The Liquid Fuels Tax Fund Allocations, governed by the Liquid Fuels Tax Municipal Allocation Law, are intended for the maintenance of local roads. Compliance with specific financial and reporting requirements is necessary to secure allocations. The report concluded that the fund’s administration aligns with legal standards, except for the noncompliance issue noted.