Published September 19, 2025
About This Audit
The Independent Auditor’s Report for the Borough of Mercer, Mercer County, Pennsylvania, examines the Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024. The municipality’s management is responsible for presenting the Form MS-965, while the auditor’s role is to express an opinion on its accuracy based on an examination in line with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit seeks to ensure that the Form MS-965 is a fair presentation in accordance with the criteria set by the Pennsylvania Department of Transportation. The report concludes that the Form MS-965 with Adjustments meets these requirements in all material respects. The purpose of the report is to assist the Department of Transportation in fulfilling its regulatory authority concerning the Liquid Fuels Tax Fund. The report is intended exclusively for this purpose and not for broader applicability. This is an automated summary. Please rely on the contents included in the released audit report.