Published June 17, 2026
About This Audit
A compliance audit of the Liquid Fuels Tax Fund for the Township of Jay, Elk County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2024, to assess adherence to PennDOT’s criteria for managing such funds. The audit involved reviewing municipal financial records, including Form MS-965, to ensure proper receipt, expenditure, and reporting of funds. Procedures included analyzing internal controls, comparing reported amounts to municipal records, and verifying timely deposit of state aid. Misstatements were identified and adjustments were made to Form MS-965, which were approved by the municipality’s management. The audit revealed that the Township of Jay complied significantly with the outlined criteria. This is an automated summary. Please rely on the contents included in the released audit report.