City of Hermitage – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the City of Hermitage, covering the Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023, evaluates the Forms MS-965 With Adjustments. The management of the municipality is responsible for these forms, and the auditor’s role was to determine if they comply with relevant criteria and procedures outlined by the Pennsylvania Department of Transportation. Conducted under established standards, the examination indicated that the Forms MS-965 With Adjustments are accurate in all material respects. The audit did not uncover any material weaknesses in internal controls, compliance issues, or significant deficiencies. However, the auditor did not express opinions on internal controls or compliance beyond assessing material presentations. The report concludes that the purpose was to ascertain the proper allocation and use of funds according to applicable regulations, noting the criteria established for expenditures and fund management.