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PA Department of the Auditor General

Published April 28, 2025

About This Audit

The Independent Auditor’s Report for the City of Sharon, Mercer County, Pennsylvania, assessed the Form MS-965 regarding the Liquid Fuels Tax Fund for the year 2023. The report concludes that the form, with adjustments, accurately presents the required information according to the Pennsylvania Department of Transportation’s standards and guidelines. The audit was performed under set attestation standards, which included procedures to ensure the form’s accuracy and compliance. The auditors identified no significant deficiencies or material weaknesses in the municipality’s internal control during the examination. The audit also confirmed compliance with relevant laws and regulations, finding no instances of noncompliance or other issues that need reporting. The audit’s purpose was to ensure that the municipality used Liquid Fuels Tax Fund allocations according to the laws, and the report confirms adherence to these regulations. The examination appreciates the cooperation of the City of Sharon during this process.

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Pennsylvania Department
of the Auditor General