Published February 25, 2026
About This Audit
The audit evaluated the Liquid Fuels Tax Fund of Jennerstown Borough, Somerset County, for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for the accuracy of the MS-965 forms, with adjustments, under the criteria defined by the Pennsylvania Department of Transportation guidelines. The audit adhered to standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The report found no significant deficiencies or material weaknesses in internal control or compliance issues that impact the form. However, a noteworthy relationship between authorized check signers was identified. The report aims to assist the Department of Transportation in its regulatory oversight. This is an automated summary. Please rely on the contents included in the released audit report.