Published February 4, 2025
About This Audit
The Independent Auditor’s Report for the Township of Heidelberg, York County, Pennsylvania, evaluates the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2023. The examination followed the attestation standards established by the American Institute of Certified Public Accountants, ensuring compliance with Government Auditing Standards. The report concludes that the Forms MS-965, with adjustments, present the required information accurately. No deficiencies in internal control, material weaknesses, or instances of noncompliance were identified. The auditor’s role was to express an opinion on the presentation of the forms, not to provide an opinion on internal controls or compliance. The audit ensures that the Liquid Fuels Tax Fund is used per the relevant laws and regulations, highlighting the importance of municipalities submitting required reports and resolving any audit findings to maintain transparency and accuracy in fund allocation and usage.