Borough of Myerstown – Lebanon County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Borough of Myerstown, Lebanon County, covering January 1, 2021, to December 31, 2023. The audit assessed the accuracy of Forms MS-965 with adjustments, following the Department of Transportation’s guidelines. Conducted under auditing standards, the examination aimed to confirm that the forms correctly represent the necessary information. The auditors noted the lack of material weaknesses in internal control but identified one noncompliance issue regarding a nonpermissible expenditure. The Liquid Fuels Tax Fund, governed by Pennsylvania law, allocates resources based on local road mileage and population, intended for road maintenance. The Department of Transportation oversees these funds, requiring municipalities to submit specific reports and resolve financial discrepancies. This report intends solely for assessing the Liquid Fuels Tax Fund compliance. The audit did not focus on internal controls or compliance, which is explicitly stated in their findings.