Published April 28, 2025
About This Audit
The Independent Auditor’s Report for the Township of Jefferson, Fayette County, PA, details an examination of the Form MS-965 with Adjustments of the Liquid Fuels Tax Fund for 2023. Management is responsible for form accuracy per the Pennsylvania Department of Transportation criteria, and the auditors conducted this examination in line with attestation and government auditing standards. The audit found that the Form MS-965 is appropriately presented in all material respects. Despite identifying no material weaknesses in internal controls, the report highlights the necessity for internal controls, assesses the risk of misstatement, and acknowledges potential unidentified deficiencies. The purpose of the report is to ensure funds are spent according to relevant laws and regulations; it is not intended for other purposes. Additionally, the report does not express opinions on internal control or compliance. The Department of Transportation’s policies govern fund administration and municipalities must meet specific requirements to qualify for allocations.