Borough of Falls Creek – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund for the Borough of Falls Creek, Jefferson County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The audit, following attestation standards by the AICPA and Government Auditing Standards, ensures the fund’s Forms MS-965 align with Pennsylvania’s Department of Transportation’s criteria. The audit confirmed the financial statements’ accuracy but noted inadequate internal control over a facsimile signature stamp as a recurring issue. The report aims to assist the Pennsylvania Department of Transportation’s regulatory responsibilities and is unsuitable for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.