Published June 4, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of Jackson Township, Luzerne County, for 2023. The audit follows the American Institute of Certified Public Accountants and Government Auditing Standards to evaluate the Form MS-965 With Adjustments. We determined that the form is presented in alignment with the criteria outlined by the Pennsylvania Department of Transportation, except for a noted deficiency regarding insufficient documentation for triaxle and gradall rentals costing $17,640. These funds are allocated annually from the state’s Motor License Fund for maintaining roads. The testimony required identifying any significant deficiencies in internal controls but did not find any material weaknesses. However, the audit disclosed noncompliance related to the absence of price quotation documentation. The report aims to ensure that the Township’s Liquid Fuels Tax Fund expenditures adhere to regulations and attainment outlined in Publication 9 of the Department of Transportation.