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PA Department of the Auditor General

Published June 4, 2025

About This Audit

The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 for the Township of Jackson, Northumberland County, Pennsylvania, from January 1, 2020, to December 31, 2023. The township’s management is responsible for accurate form presentation per the Department of Transportation’s guidelines. The audit follows standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that the forms are presented accurately, but it does not offer opinions on internal control or compliance issues. The purpose is to ensure fund expenditures align with legal and regulatory requirements, with no significant deficiencies or noncompliance found. Additionally, the report provides detailed explanations of fund allocation, expenditures, and requirements for municipalities regarding liquid fuels tax funds. The audit did not identify material weaknesses but acknowledges the possibility of undetected deficiencies. The findings affirm compliance with requirements for the allocated funds.

Pennsylvania Department
of the Auditor General