Published February 21, 2025
About This Audit
The audit involves examining the Liquid Fuels Tax Fund for the Borough of Jackson Center, Mercer County, Pennsylvania, for 2023. The borough’s management is responsible for ensuring compliance with departmental guidelines, and the auditor’s role is to provide an opinion on the accuracy of Form MS-965 with adjustments. The examination followed attestation standards and government auditing standards to ensure appropriate evidence was gathered, considering risks of misstatements due to fraud or error. The auditor confirmed that the form is presented accurately, without significant deficiencies or material noncompliance found. The taxation and allocation criteria are governed by the Pennsylvania Department of Transportation and Act 655 of 1956, affecting how funds are disbursed and used by municipalities. The report is aimed at ensuring the proper use of the Liquid Fuels Tax Fund according to set regulations, with appreciation extended to the borough for their cooperation.