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PA Department of the Auditor General

Published January 27, 2025

About This Audit

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Paradise, Lancaster County, for the period from January 1, 2022, to December 31, 2023. The report asserts that the Forms MS-965 with Adjustments accurately represent the required information based on the criteria outlined by Pennsylvania’s Department of Transportation, following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit did not uncover any significant deficiencies, material weaknesses, or instances of noncompliance with relevant laws. The audit verifies that the fund’s management complies with legal requirements in utilizing liquid fuels tax funds, aimed at maintaining roads and infrastructure. This report also emphasizes adherence to regulations such as the Liquid Fuels Tax Municipal Allocation Law, ensuring funds are properly allocated and managed. The thorough examination reflects a robust system of controls and compliance.

Pennsylvania Department
of the Auditor General