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PA Department of the Auditor General

Published December 22, 2025

About This Audit

The audit report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Jim Thorpe, Carbon County, for 2024. The report offers an opinion on the municipality’s financial presentation, adhering to the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit ensures the form’s accuracy in detailing the handling of funds allocated for local road maintenance, based on road mileage and population. The Liquid Fuels Tax Fund background explains its purpose, criteria for fund allocation, and reporting requirements for municipalities. The Pennsylvania Department of Transportation oversees the administration of these funds, guided by legislative requirements. The auditor confirms the form’s material accuracy. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General