City of Jeannette – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the City of Jeannette for 2023 was conducted following Pennsylvania Department of Transportation protocols. The audit aimed to express an opinion on the accuracy of Form MS-965 but was limited by management’s failure to provide necessary representations, preventing an opinion from being expressed. The audit highlighted significant deficiencies and potential material weaknesses in the city’s internal controls but did not find any noncompliance with regulations. The report emphasizes the procedural responsibilities of municipalities under the Liquid Fuels Tax Municipal Allocation Law, including annual allocations for road maintenance based on local road mileage and population, with funds managed under strict guidelines from Publication 9. This is a confidential document for PennDOT and the City of Jeannette. Compliance with regulations and audit standards is crucial for proper fund administration and to secure future allocations.