Published December 22, 2025
About This Audit
An audit examined the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of New Oxford, Adams County, covering January 1, 2023, to December 31, 2024. The auditor confirmed that the forms fairly presented the necessary information for the specified period. The Liquid Fuels Tax Fund, under Act 655, is allocated to municipalities for road maintenance, based on road mileage and population. Municipalities must comply with multiple submission and expenditure regulations to maintain fund allocations. Any excess spending must be reimbursed into the fund, and funds must adhere to minimum balances for future equipment purchases. This is an automated summary. Please rely on the contents included in the released audit report.