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PA Department of the Auditor General

Published October 23, 2025

About This Audit

The independent auditor’s report covers the examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of West Donegal, Lancaster County, from January 1, 2023, to December 31, 2024. The audit follows the standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards, aiming to ensure the accurate presentation of the forms according to the specified criteria. The report verifies that the forms present the required information in compliance with the Pennsylvania Department of Transportation’s guidelines. The audit supports the Department’s regulatory authority over the Liquid Fuels Tax Fund, ensuring funds are properly allocated for the maintenance and repair of municipal roads. The report concludes that the Forms MS-965 With Adjustments are materially accurate and follow the state’s criteria but is restricted to the scope of the fund and not the municipality’s entire financial position. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General