Published March 31, 2026
About This Audit
The audit for the Borough of Summerville, Jefferson County, Pennsylvania, reviewed the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2023, to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report states that the Forms MS-965 With Adjustments accurately reflect the necessary criteria and regulations set forth by the Pennsylvania Department of Transportation. The Liquid Fuels Tax allocates state funds to municipalities for maintaining roads and bridges, based on road mileage and population metrics. Compliance with Act 655 and adherence to regulations in Publication 9 ensure municipalities receive allocations. This is an automated summary. Please rely on the contents included in the released audit report.