Borough of Jefferson – York County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The auditor examined the Forms MS-965 for the Borough of Jefferson’s Liquid Fuels Tax Fund over 2022-2023. The audit complied with standards from the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards. The borough’s management prepared the forms according to criteria outlined by the Department of Transportation’s Publication 9. The audit found the Forms MS-965 were compliant in all material respects with the necessary accounting criteria, indicating proper management of the Liquid Fuels Tax Fund. No material weaknesses or significant deficiencies in internal controls were identified; however, potential unreported deficiencies are possible. Tests showed no instances of noncompliance with laws or regulations, with the goal to ensure tax funds are spent according to specific laws and guidelines. The auditor concluded that the report is primarily for assessing compliance with the mentioned funding laws.