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PA Department of the Auditor General

Published January 27, 2026

About This Audit

This audit examined the Liquid Fuels Tax Fund for the Township of Jefferson, Somerset County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The audit, conducted under standards set by the AICPA and Government Auditing Standards, confirmed that Forms MS-965 With Adjustments were accurately presented according to the Pennsylvania Department of Transportation’s guidelines. The audit identified one issue related to authorized check signers being related, which, while not a reportable condition under auditing standards, was noted. The purpose of the report is to ensure compliance with the legal requirements for the allocation and use of liquid fuels tax funds in the municipality. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General