Published September 24, 2025
About This Audit
An independent auditor conducted an examination of the Liquid Fuels Tax Fund for the Township of Salisbury, Lancaster County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The examination reviewed Forms MS-965 with adjustments and adhered to standards of the American Institute of Certified Public Accountants and the Government Auditing Standards. The report concluded that the Forms were presented accurately and complied with the Pennsylvania Department of Transportation’s criteria. The Liquid Fuels Tax Fund allocation is guided by the Liquid Fuels Tax Municipal Allocation Law, which provides municipalities with funds for maintaining roads and bridges. The Department of Transportation oversees these funds, ensuring compliance with Act 655. The audit highlights the necessity for municipalities to submit various reports and resolve discrepancies to retain funding. The report affirms that the information provided meets regulatory requirements and supports the Department of Transportation’s regulatory authority. This is an automated summary. Please rely on the contents included in the released audit report.