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PA Department of the Auditor General

Published September 18, 2026

About This Audit

A compliance audit of the Liquid Fuels Tax Fund for Mercersburg Borough, covering January 1, 2022, to December 31, 2024, was conducted to assess adherence to specified criteria, as outlined in PennDOT’s Publication 9 and relevant legislation. Key audit procedures included reviewing municipal Forms MS-965, communication with officials, and testing transactions amounting to $72,707.71 of $114,027.01 total expenditures to confirm compliance. The findings revealed compliance in significant aspects, albeit with a noted late allocation receipt. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General