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PA Department of the Auditor General

Published March 24, 2026

About This Audit

The audit for the Township of Heath, Jefferson County, Pennsylvania, reviewed the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit, conducted according to established attestation standards, assessed whether Forms MS-965 With Adjustments were accurately presented against specified criteria. The report identified a related issue regarding authorized check signers. Despite this, the Forms MS-965 With Adjustments are deemed to comply materially with the requirements of the Pennsylvania Department of Transportation. The report aids in regulatory compliance and stresses addressing deficiencies like the relation between check signers. The Liquid Fuels Tax Fund, governed by laws and regulations, is allocated to municipalities for maintaining local roads and bridges, requiring compliance with reporting and financial protocols to secure funds. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General