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PA Department of the Auditor General

Published November 24, 2025

About This Audit

An independent auditor’s report examines the Liquid Fuels Tax Fund for Manheim Township, Lancaster County, from January 1, 2023, to December 31, 2024. The management is responsible for preparing the Forms MS-965 in line with the Department of Transportation’s criteria. The audit, following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, assures these forms are materially accurate. The report confirms that the adjusted forms accurately present required financial information. Although the audit primarily aims to verify the presentation of the forms, it also addresses control deficiencies, fraud, and legal noncompliance if significantly impacting these forms. However, no opinion is expressed on internal controls or compliance. An issue identified involves retroactive expenditures. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General