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PA Department of the Auditor General

Published December 22, 2025

About This Audit

The audit report examines the Forms MS-965 with Adjustments for Jenner Township’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit, conducted according to American Institute of Certified Public Accountants’ standards and Government Auditing Standards, confirms whether these forms are presented accurately in accordance with the criteria in the report and Department of Transportation’s Publication 9. The audit ensures compliance with the Liquid Fuels Tax Municipal Allocation Law, which allocates funds for municipal road and bridge maintenance based on road mileage and population. Municipalities must deposit these funds in a special Municipal Liquid Fuels Tax Fund and comply with specific reporting and administrative requirements to qualify for annual allocations. The report concludes that the Forms MS-965 with Adjustments are presented correctly and meets criteria, ensuring the effective management and allocation of Liquid Fuels Tax funds for necessary road maintenance. This is an automated summary. Please rely on the contents included in the released audit report.

Audit Category:

Audit County:

Pennsylvania Department
of the Auditor General