Published September 10, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of New Lebanon Borough, Mercer County, for the period January 1, 2024, to December 31, 2024. The form was prepared in accordance with criteria from the Pennsylvania Department of Transportation. The auditor’s responsibility is to express an opinion on the form’s accuracy, conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit concluded that the Form MS-965 With Adjustments accurately presents the required information for the stated period. The purpose of the report is to assist the Pennsylvania Department of Transportation in regulatory oversight, and the report is not suitable for other purposes. The financial activities regarding the tax fund, used primarily for local roads and bridges, are accounted for separately, with recognition of revenues and expenditures as per prescribed methods. This is an automated summary. Please rely on the contents included in the released audit report.