The Independent Auditor’s Report discusses an examination of the Forms MS-965 With Adjustments for the Borough of Mercer’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. The municipality is responsible for complying with standards set by the Pennsylvania Department of Transportation’s Publication 9. The auditor’s role is to assess and verify that these forms are accurate and meet the required criteria. The audit was performed in accordance with attestation standards and included an evaluation of the internal controls and compliance with relevant laws and regulations. No material weaknesses were identified in internal control or instances of noncompliance during the audit. The report ensures that funds were spent as per applicable laws and regulations, providing a reasonable basis for the auditor’s opinion. The overall findings suggest that the Borough of Mercer has complied with necessary standards and requirements.