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PA Department of the Auditor General

Published January 14, 2026

About This Audit

The independent auditor’s report for the Township of Lancaster’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit, following professional standards, aimed to verify the municipality’s presentation of Forms MS-965 With Adjustments. While the audit found the forms generally accurate, it identified a non-permissible expenditure of $10,939.50 for crack fill with fiber in 2023. The Pennsylvania Department of Transportation’s guidelines demand compliance in the use of funds, requiring that expenditures fall under permissible categories. Deviations from mandated criteria, as mentioned, prompt requirements for corrections and detailed reports of financial actions, intended to ensure transparency and compliance. The report assists in the regulatory management of municipal liquid fuel allocations by providing crucial feedback on fund administration and recommendations for correcting identified discrepancies. 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