Published March 11, 2025
About This Audit
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for Jefferson Borough’s Liquid Fuels Tax Fund for 2023, confirming its conformity with Pennsylvania Department of Transportation standards. The auditors, adhering to professional and government auditing standards, verified the form’s material correctness. They found no substantial deficiencies in internal control over financial reporting, ensuring compliance with relevant laws, though the report does not opine on compliance regarding legal provisions. This examination focused on evaluating the fund’s financial statements to ensure taxes are used according to statutory mandates outlined in the Liquid Fuels Tax Municipal Allocation Law. The distribution of funds considers local road mileage and population, with expenditures like equipment purchases detailed in Form MS-965. The auditor stresses that this report is solely for assessing fund usage compliance. Appreciating the municipality’s cooperation, auditors invite questions through the Bureau of County Audits.