Published December 5, 2025
About This Audit
An independent auditor’s report was conducted on the Township of Young’s Liquid Fuels Tax Fund in Jefferson County, Pennsylvania, for the period January 1 to December 31, 2024. The examination, adhering to standards by AICPA and Government Auditing Standards, assessed the accuracy of Form MS-965 With Adjustments. The auditor confirmed that the form was presented in alignment with the criteria specified by the Pennsylvania Department of Transportation’s Publication 9 and legislative guidelines. The Liquid Fuels Tax Fund, supported by the Pennsylvania Vehicle Code, is used for road and bridge maintenance, with fund allocations based on local road mileage and population. Compliance with various reporting and financial management requirements is necessary to receive allocations. The report serves to aid the Pennsylvania Department of Transportation in its regulatory functions and highlights the Liquid Fuels Tax Fund’s role in local infrastructure maintenance. This is an automated summary. Please rely on the contents included in the released audit report.