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PA Department of the Auditor General

Published October 17, 2025

About This Audit

The independent auditor’s report evaluates the Liquid Fuels Tax Fund for the Borough of Winterstown, York County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The report confirms that the Forms MS-965 with adjustments accurately reflect the borough’s handling of these funds per criteria set by the Pennsylvania Department of Transportation (PennDOT) and its Publication 9. This examination adhered to attestation standards by the American Institute of Certified Public Accountants and the Government Auditing Standards. It confirms compliance with stipulated financial procedures for maintaining and improving local infrastructure. Key elements include fund usage for road maintenance and equipment purchases, adherence to municipal allocations, and annual reporting requirements per Act 655. Ultimately, the audit ensures that Winterstown’s fund management aligns with state criteria and assists in oversight by PennDOT. 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