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PA Department of the Auditor General

Published March 19, 2025

About This Audit

The Independent Auditor’s Report for the Township of Franklin, York County, Pennsylvania, examines the Liquid Fuels Tax Fund Forms MS-965 for the period from January 1, 2022, to December 31, 2023. The audit, conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, found no material misstatements or noncompliance issues. The examination confirmed that the forms align with the Pennsylvania Department of Transportation’s guidelines. While the audit identified no internal control weaknesses, it did not explicitly aim to evaluate control systems or compliance comprehensively. The audit’s primary goal was to ensure that fund utilization adheres to relevant laws and regulations. Furthermore, it emphasized the importance of municipalities properly managing and reporting Liquid Fuels Tax allocations, following specified submission requirements and expenditure guidelines. The report confirms that the Township of Franklin used its Liquid Fuels Tax Fund appropriately during the specified period.

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Pennsylvania Department
of the Auditor General