Published May 29, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund for the Borough of Lemoyne, Cumberland County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024, was conducted per 75 Pa.C.S. § 9010. The audit aimed to determine compliance with the criteria outlined in the report’s background section and PennDOT’s Publication 9 regarding the handling of Liquid Fuels Tax Fund money. The audit process included obtaining Form MS-965 through PennDOT’s dotGrants system, communicating with municipal officials, reviewing records, and testing expenditure compliance. The audit identified misstatements on Form MS-965 but, after adjustments, concluded compliance in all significant respects, except for an over-expenditure on a project. This is an automated summary. Please rely on the contents included in the released audit report.