Published February 10, 2025
About This Audit
The report details an independent auditor’s examination of the Liquid Fuels Tax Fund for the Borough of New Lebanon, Mercer County, for January 1, 2022, to December 31, 2023. The audit assessed whether Forms MS-965, adjusted by the borough management, were accurately presented according to the criteria set by the Department of Transportation and the Pennsylvania Vehicle Code. Conducted under American and Government Auditing Standards, the audit involved evaluating evidence of the borough’s compliance with laws and documentation regarding fund usage. The audit found no significant deficiencies in internal controls or material noncompliance issues. The purpose was to ensure government funds were utilized per the relevant laws, rather than evaluating internal controls or compliance comprehensively. The audit concluded the forms accurately reflected the required information, adhering to the Pennsylvania Department of Transportation’s Publication 9, and no issues needed to be reported. Overall, the funds were appropriately managed.