Published March 3, 2025
About This Audit
The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Jenkins, Luzerne County, for 2023. The report verifies that the form complies with the Pennsylvania Department of Transportation’s requirements. The audit was performed per Government Auditing Standards, ensuring reasonable assurance that the form is presented accurately, considering risks of material misstatement due to fraud or error. The auditors found no deficiencies in internal control deemed material weaknesses, nor any required reporting noncompliance. The report ensures funds are used according to state laws, highlighting procedures and criteria such as equipment purchase thresholds and state allocation details. The audit’s scope did not include opinions on internal control efficacy or full compliance, focusing instead on the form’s accuracy and adherence to legal guidelines. The report concludes that the Liquid Fuels Tax Fund’s financial statements meet the necessary criteria.