Township of Mercer – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Mercer, Butler County, Pennsylvania, examined Form MS-965 With Adjustments concerning the Liquid Fuels Tax Fund for the year 2023. The township’s management is tasked with presenting this form in line with criteria from the Background section of the report and the Department of Transportation’s Publication 9. The auditor expressed an opinion that the form, reviewed according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, is presented fairly in all material respects. The audit reported no significant internal control deficiencies or instances of noncompliance, but emphasized that unidentified material weaknesses might still exist. The primary purpose of the report is to ensure compliance with expenditure laws related to Liquid Fuels Tax Fund money as described in the Department of Transportation’s procedures. The report is confined in its use for the stated purpose and is not suitable for other uses.