Published February 11, 2025
About This Audit
The report presents an independent auditor’s examination of the Liquid Fuels Tax Fund of the Borough of Jacobus, York County, for the period January 1, 2022, to December 31, 2023. The examination was conducted according to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to ensure that the Forms MS-965 With Adjustments were prepared per the Pennsylvania Department of Transportation’s criteria. The auditor confirms the accurate presentation of these forms and found no instances of noncompliance or internal control deficiencies considered material weaknesses. The report also outlines the criteria municipalities must follow to qualify for annual allocations of Liquid Fuels Tax funds, such as submitting annual reports and resolving related discrepancies. The Liquid Fuels Tax Fund supports municipal road and bridge maintenance, guided by Act 655 of 1956 and other regulatory frameworks. The report confirms compliance with these guidelines for the Borough of Jacobus.