Township of Clarion – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor’s report examined the Liquid Fuels Tax Fund of the Township of Clarion, Clarion County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The inspection focused on the Forms MS-965 With Adjustments, ensuring they were presented in compliance with criteria set by Pennsylvania’s Department of Transportation. The audit was carried out according to attestation standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found that the forms adhered to the required criteria, though a material weakness was identified as authorized check signers being related, potentially affecting internal control. The report emphasized examining expenditure compliance, not expressing opinions on internal controls or compliance. The fund is assigned for maintaining roads, with allocations depending on local road mileage and population. The report sought to confirm the proper use of funds as per regulations, concluding no noncompliance issues were discovered during the audit.