Township of Jackson – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of Jackson Township, Huntingdon County, Pennsylvania, for the period from January 1, 2021, to December 31, 2023. The audit was conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report identifies a significant finding where $24,825.15 was spent in 2022 without proper contract documentation for a seal coat project, raising issues of non-compliance with The Second Class Township Code. Despite this issue, the Forms MS-965 With Adjustments generally present the information required by the Pennsylvania Department of Transportation for the specified period. No material weaknesses were identified in internal controls, but there are noted deficiencies such as a late receipt of allocation and failure to award bids at public meetings. These findings warrant attention to ensure compliance with relevant laws and guidelines in future fund allocations.