Published February 4, 2026
About This Audit
The independent auditor’s report examines the Liquid Fuels Tax Fund of Oliver Township, Jefferson County, for the period January 1 to December 31, 2024, as presented in Form MS-965 With Adjustments. The auditors followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination involved assessing evidence to provide a reasonable basis for their opinion that the form presents information accurately. Form MS-965 includes sections that outline expenditure categories, fund balances, equipment expenditures, and compliance with regulations. The report aims to assist the Pennsylvania Department of Transportation in overseeing the use of liquid fuels tax funds allocated to the township. Compliance with accounting and reporting criteria is necessary, including submitting various reports and adhering to legislation. The audit concludes that the form accurately reflects the fund’s financial activities and is intended solely for regulatory review by the Department of Transportation. This is an automated summary. Please rely on the contents included in the released audit report.