Published September 3, 2026
About This Audit
The compliance audit of the Liquid Fuels Tax Fund for the Borough of Mercer, Mercer County, Pennsylvania, examined the period from January 1, 2025, to December 31, 2025, as per 75 Pa.C.S. § 9010. This audit reviewed whether the borough followed PennDOT’s Publication 9 guidelines regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. The audit included reviewing Form MS-965, testing internal controls, examining expenditure transactions, and ensuring proper deposit of state aid allocations. The audit found no significant compliance issues. The municipality maintained effective internal controls, and the expenditures complied with statutory requirements. The audit report states that the Borough of Mercer adhered to applicable criteria in PennDOT’s Publication 9 during the audit period. This is an automated summary. Please rely on the contents included in the released audit report.