Published March 6, 2026
About This Audit
The audit examined Form MS-965 With Adjustments for the Borough of Worthville’s Liquid Fuels Tax Fund in Jefferson County, Pennsylvania, for the period of January 1, 2024, to December 31, 2024. Management is responsible for presenting this form in accordance with the Pennsylvania Department of Transportation’s criteria. The audit followed attestation standards by the AICPA and Government Auditing Standards. The audit found the form materially met criteria as required for the fund. The Liquid Fuels Tax Municipal Allocation Law provides annual allocations to municipalities for road maintenance, the distribution based on road mileage and population proportions. Municipalities must comply with specific reporting and spending guidelines to receive allocations. The financial activities are restricted to the Liquid Fuels Tax Fund’s transactions, adhering to Pennsylvania Department of Transportation standards. This is an automated summary. Please rely on the contents included in the released audit report.