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PA Department of the Auditor General

Published April 9, 2026

About This Audit

A compliance audit was conducted on the Borough of Cross Roads, York County, Pennsylvania’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit, aligning with 75 Pa.C.S. § 9010, aimed to assess compliance with PennDOT’s Publication 9 for handling fund receipts, expenditures, and reporting. Audit procedures included examining Form MS-965 data, evaluating internal controls, and verifying expenditure transactions. The audit confirmed that the Borough adhered to the prescribed criteria throughout the period. The Borough’s compliance qualifies them for continued allocation of Liquid Fuels Tax funds, ensuring proper management of these resources for road maintenance. 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