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PA Department of the Auditor General

Published October 30, 2025

About This Audit

The independent auditor’s report for the Township of Warwick, Lancaster County, examines the Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit ensures these forms align with criteria from the Pennsylvania Department of Transportation’s Publication 9. The audit, conducted under government auditing standards, found that the forms accurately represent the required information. The report helps the Pennsylvania Department of Transportation administer the Liquid Fuels Tax Fund under legislative guidelines. The Liquid Fuels Tax allocation supports municipal road maintenance, with allocations based on road mileage and population. Strict criteria govern fund use, including detailed reporting, compliance with laws, and addressing any audit discrepancies. Forms MS-965 track fund expenditures, balances, and equipment purchases, ensuring the municipality remains within allowable spending limits. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General