Borough of Lemoyne – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Lemoyne, Cumberland County, Pennsylvania, for the period from January 1, 2022, to December 31, 2023. The audit evaluates the Forms MS-965 With Adjustments prepared by the municipality, ensuring compliance with the criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The audit was conducted following standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report finds that the Forms MS-965 with Adjustments present the information required, with the audit uncovering no significant deficiencies or material weaknesses in internal control, nor any noncompliance or other reportable matters. The report aims to validate whether the Liquid Fuels Tax Fund is utilized according to legal and regulatory requirements, and its purpose is limited to these matters. The audit confirms that the funds are managed appropriately, ensuring accountability and transparency in their use.