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 Forms MS-965 with adjustments for the Borough of Myerstown, Lebanon County, for January 1, 2021, to December 31, 2023. The audit ensures compliance with criteria from the Department of Transportation’s Publication 9. Conducted according to standards by the AICPA and Government Auditing Standards, the examination aims to affirm the Forms MS-965 are accurate. The auditor reports no identified material weaknesses, though a noted noncompliance involved nonpermissible expenditures. The Liquid Fuels Tax Municipal Allocation Law mandates that allocated funds be used for local road upkeep. The municipality must submit various reports and resolve any financial discrepancies to continue receiving allocations. The criteria for the Forms MS-965 include maintaining fund balances and categorizing expenditures correctly. The report concludes with the auditor’s affirmation that the forms accurately reflect the fund’s required use and administration.