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

The City of Lebanon, Lebanon County, underwent an independent audit of its Liquid Fuels Tax Fund for the year 2023. The audit, aligned with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, evaluated the Form MS-965 With Adjustments submitted by the city’s management. The auditors confirmed that the form was prepared according to the Pennsylvania Department of Transportation’s criteria. They found no material weaknesses or significant deficiencies in the city’s internal controls. However, a notable finding was the city’s failure to obtain project approval, which, although not mandated to be reported, was included in the audit findings. The report serves the purpose of ensuring that the Liquid Fuels Tax Fund is utilized according to relevant laws and regulations, as outlined in the Department of Transportation’s Publication 9. No compliance issues affecting reported figures were found, and the audit aims to assure correct usage of allocated funds.