Published February 10, 2025
About This Audit
The Independent Auditor’s Report for the Township of Jackson, Cambria County, Pennsylvania, examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund covering January 1, 2022, to December 31, 2023. The audit, conducted to ascertain adherence to the criteria in the Background section and the Pennsylvania Department of Transportation’s Publication 9, found certain noncompliance issues. These included $30,134.49 spent in 2022 on asphalt material without advertising for bids and $17,463.65 spent on pipe purchases without available price quotations. However, in all material respects, the Forms MS-965 with adjustments substantively complied with the criteria described. While no material weaknesses in internal control were identified, the audit reported observed deficiencies in compliance with laws and regulations. The purpose of this report was to evaluate if the Liquid Fuels Tax Fund was used following relevant laws and regulations.