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PA Department of the Auditor General

Published November 24, 2025

About This Audit

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Manheim Township, York County, for 2023-2024. The municipality is responsible for maintaining accurate Forms MS-965 as per the Pennsylvania Department of Transportation’s Publication 9. The auditor’s opinion is based on standards from the AICPA and Government Auditing Standards, ensuring the Forms MS-965 are materially accurate. Liquid Fuels Tax allocations are used for infrastructure maintenance, with funds distributed based on local road mileage and population. Municipalities must adhere to set guidelines for fund usage, including reporting and resolving audit discrepancies. The Liquid Fuels Tax Fund must maintain specific balances for future equipment purchases. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General