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PA Department of the Auditor General

Published March 19, 2025

About This Audit

The Independent Auditor’s Report for the Borough of Mechanicsburg’s Liquid Fuels Tax Fund covers the period from January 1, 2022, to December 31, 2023. The responsibility of the municipality’s management is to present Forms MS-965 in compliance with criteria outlined in the report’s Background section and the Department of Transportation’s Publication 9. Conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, the examination provides reasonable assurance regarding the presentation of the forms. The auditor deemed these forms, with adjustments, are fairly presented, in all material respects, and highlighted no instances of noncompliance or material weaknesses in internal control. This report aims to ensure fund use compliance with relevant laws and is not suitable for other purposes.

Pennsylvania Department
of the Auditor General