Township of Clara – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Township of Clara, Potter County, Pennsylvania, audited the Liquid Fuels Tax Fund for January 1, 2020, to December 31, 2023. The audit aimed to ensure compliance with Pennsylvania’s Department of Transportation standards and assess internal control systems. Several issues were identified in the audit report, including the lack of records for bulk fuel dispensation, noncompliance with advertising and bidding requirements for large purchases, and nonpermissible expenditures from the fund. Additionally, material internal control deficiencies were noted, such as a lack of dual control over fund checks and the absence of adequate meeting minutes records. These findings suggest that the management needs to improve financial oversight and compliance to ensure the funds are utilized properly and transparently. Despite these issues, the report found the township’s financial presentation to be mostly in accordance with the required standards. Recommendations for corrective actions were provided to address the noted issues.